Authors: Viorela Ligia Văidean, Patricia-Larisa Voie Vol. 11 • No. 20 • May 2026 View abstract PDF View article PDF Abstract The purpose of this paper is to investigate the influence of various technology proxies on the size of the economic and financial crime. Our study uses data for the member states of the European …
Authors: Claudia Boghicevici, Mihaela Onofrei, Bogdan-Narcis Fîrțescu, Alexandra- Iasmina Nicorici Vol. 11 • No. 20 • May 2026 View abstract PDF View article PDF Abstract This paper analyzes the impact of macroeconomic factors on the performance and stability of the insurance sector in Romania. The main objective of this study is to empirically highlight the …
Authors: Costinela Fortea, Valentin-Marian Antohi, Marius Sorin Dincă, Ioana Lăzărescu, Doina Iacob Vol. 11 • No. 20 • May 2026 View abstract PDF View article PDF Abstract This paper examines the evolution of public expenditure structure and its implications for fiscal sustainability in Romania over the period 2000–2024, in the context of increasing budgetary pressures …
Authors: Marius Cristian Acatrinei, Alexandru Petrescu Vol. 11 • No. 20 • May 2026 View abstract PDF View article PDF Abstract This paper applies multiresolution analysis based on the Maximal Overlap Discrete Wavelet Transform (MODWT) to investigate the structural dynamics of the BET index from the perspective of systemic risk and capital market dynamics in …
MACROECONOMIC TREND DOMINANCE: A MULTIRESOLUTION (MODWT) ANALYSIS OF THE BET INDEX Read More »
Author: Maxim Cojocaru Vol. 11 • No. 20 • May 2026 View abstract PDF View article PDF Abstract The paper focuses on the connection between financial results and corporate risk in the European Industrial Machinery & Equipment industry during the period 2020-2024. The analysis will be conducted using the Refinitiv Eikon database, taking into consideration …
Authors: Emima-Florentina Condea, Bogdan-Virgil Condea Vol. 11 • No. 20 • May 2026 View abstract PDF View article PDF Abstract The article investigates the relationship between financial literacy, investment behaviour and living standards in selected Eastern European member states of the European Union. The analysis combines a cross-country descriptive comparative approach with econometric techniques, including …
Authors: Cleopatra Șendroiu, Corina Graziella Bâtcă-Dumitru, Gabriela Lidia Tănase Vol. 11 • No. 20 • May 2026 View abstract PDF View article PDF Abstract The paper provides a synthesis of recent literature on the accounting profession, bringing together ideas from the field of professional ethics, corporate governance and professional responsibility. It shows how digitalization and …
Authors: Vanesa-Luisa Sidor, Lavinia-Denisia Cuc, Mirkó-György Gáti Vol. 11 • No. 20 • May 2026 View abstract PDF View article PDF Abstract With the digitalization of the decision-making process being a relatively new topic, the specialized literature is still in the process of formation, setting trends and highlighting the advantages and risks that come with …
Authors: Cristina Nicolaescu, Monica Veress Vol. 11 • No. 20 • May 2026 View abstract PDF View article PDF Abstract This article aims to analyze the negative trends in the financial reporting of Romanian listed companies during the period 2019–2023, marked by successive systemic crises (the COVID-19 pandemic, the energy crisis, and geopolitical instability). The …
Authors: Ana-Rebeca Neagu (Ion), Laurențiu-Eduard Ion, Beatrice -Elena Gore, Emil Grățianu, Florin Radu Vol. 11 • No. 20 • May 2026 View abstract PDF View article PDF Abstract This paper examines how cloud accounting can contribute to the modernization of management strategies in the field of public order and national security. It analyzes the benefits …
INNOVATION AND SECURITY: HOW CLOUD MANAGEMENT AND ACCOUNTING ARE SHAPING THE FUTURE Read More »
