Authors: Ion Cozma , Adrian Tirau, Sorina Ancuta Puscas Vol. 7 • No. 12 • May 2022 View abstract PDF View article PDF Abstract Performance management is becoming a widely analysed topic in the literature. With this research we aim to analyse the impact of the topic using quantitative research methods. In the same context …
Authors: Cosmin-Ionuț Boșcu , Maria Francesca Poll, Raluca-Andreea Popescu-Predulescu Vol. 7 • No. 12 • May 2022 View abstract PDF View article PDF Abstract This paper aims to expose the evolution of investor relations among companies listed on the main market of the Bucharest Stock Exchange through the VEKTOR qualitative indicator. For this purpose, both …
Impact of financial indicators on the VEKTOR score by categories of listed companies Read More »
Author: Decebal Manole Bogdan Vol. 7 • No. 12 • May 2022 View abstract PDF View article PDF Abstract The „Covid-19” pandemic was a determining, catalytic factor in accelerating economic and social processes. The syncope generated by the pandemic in society has introduced new elements of „artificial intelligence” and „reasoned reality” in the economy of …
Authors: Valentin Marian Antohi, Costinela Fortea, Monica Laura Zlati, Romeo-Victor Ionescu, Cristian Mirică Vol. 7 • No. 12 • May 2022 View abstract PDF View article PDF Abstract The financial structure of the state budget is a particularly important objective at the national level, aimed at ensuring economic security by providing resources to meet general …
Author: Ana Maria Alexie Vol. 7 • No. 12 • May 2022 View abstract PDF View article PDF Abstract The purpose of this paper is to study the interest given to governance practices in Romania, but also the motivational and non-motivational factors existing in this regard. The research is conducted on a sample of 160 …
Authors: Orlin Moria Adyaningrum, Yanuar Nanok Soenarno Vol. 7 • No. 12 • May 2022 View abstract PDF View article PDF Abstract This study empirically examines the impact of intellectual capital on banks financial performance in 57 public listed banks from Indonesia, Malaysia, and Thailand over the period of 2019 to 2020. Intellectual capital is …
Intellectual capital and financial performance measured by CAMELS perspective Read More »
Author: Lucian Liviu Albu Vol. 7 • No. 12 • May 2022 View article PDF Abstract The Institute of Financial Studies, through the studies it conducts and the conferences it organises, and also the Journal of Financial Studies, through the articles it publishes, must be deeply rooted in the issues of the specific fields it …
Author: Mihai Ovidiu Vădean Vol. 6 • No. 11 • November 2021 View abstract PDF View article PDF Abstract Fraud is a dynamic phenomenon: when the industry discovers a „scam” – a specific pattern of fraud – and sets up barriers to prevent it from recurring, another scam takes place – a new pattern is …
Authors: Cristina-Georgiana Zeldea, Mihai Nițoi Vol. 6 • No. 11 • November 2021 View Abstract PDF View Article PDF Abstract The turbulences that banking systems confronted over the past decades emphasized the importance of a sound macroprudential policy. Therefore, our study analyses the use and the types of macroprudential tools adopted by the authorities, in …
Authors: Elena-Simona Tache (Buzățoiu), Amalia-Magdalena Dănăilă Calafeteanu), Monica-Mihaela Drăgan (Radu) Vol. 6 • No. 11 • November 2021 View Abstract PDF View Article PDF Abstract In 2017, CERT-RO processed over 138 million cyber security alerts and an exponential increase in cyber fraud is expected. By its nature, the financial sector is in danger, registering an …
The role of the chartered accountant in diminishing the effects of cyber fraud Read More »
