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 »
Authors: Raluca Andreea Stoica, Alina Gabriela Mareș Vol. 6 • No. 11 • November 2021 View Abstract PDF View Article PDF Abstract The current national and international economic climate is continually changing, and a company’s ability to adapt its services is critical. As a result, in recent years, the interaction between technology and businesses has …
Authors: Maria Cristina Sterie, Gabriela Dalila Stoica, Andreea Daniela Giucă, Marian Motofeanu Vol. 6 • No. 11 • November 2021 View Abstract PDF View Article PDF Abstract Investment, as a material support of economic development, is an important factor in achieving the transition to a successful agriculture. In the most common cases, investments in agriculture …
Authors: Andreea-Cristina Savu, Leliana Diana Bolcu Vol. 6 • No. 11 • November 2021 View Abstract PDF View Article PDF Abstract Romania is currently in an explosive expansion of digitalization created unexpectedly by the COVID-19 pandemic and imposes the need to implement a standardized system in the field of forensic accounting expertise. A digitalized accounting system …
Implementation of judicial accounting expertise in the digital context Read More »
Author: Răzvan-Aurelian Munteanu Vol. 6 • No. 11 • November 2021 View Abstract PDF View Article PDF Abstract Economic growth and development have direct impact on environment. In this matter, the concerns about the protection of the environment of the European Union have increased over time. The paper represents an analysis regarding the accessing of European …
Authors: Alin-Ionuț Dorobanțu, Ioan-Alexandru Dumitrescu Vol. 6 • No. 11 • November 2021 View Abstract PDF View Article PDF Abstract The research paper consists in analyzing the impact of investments in research and development on the economic and stock market performance of European companies. Several studies have shown that investments in research and development have a …
Author: Daniel Cuibari Vol. 6 • No. 11 • November 2021 View Abstract PDF View Article PDF Abstract Nowadays, science and technology are in an elevated development and it has effects upon all levels of social life. In this context, payment systems, trading and money have gradually become further and further influenced by elements of information …
