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  1. Artikel Jurnal Teks lengkap

    Macroeconomic Trend Dominance: A Multiresolution (MODWT) Analysis of the BET Index

    Marius Cristian Acatrinei; Alexandru Petrescu

    Revista de Studii Financiare, Vol. 11 No. 20 · 2026 · Rumania · DOAJ

    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 Romania. Using a six-scale decomposition of daily prices over the…

  2. Artikel Jurnal Teks lengkap

    The Evolution of Public Expenditure and Implications for Fiscal Sustainability in Romania

    Costinela Fortea; Valentin-Marian Antohi; Marius Sorin Dincă dkk.

    Revista de Studii Financiare, Vol. 11 No. 20 · 2026 · Rumania · DOAJ

    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 and macroeconomic volatility. The study employs a quantitative approach based on log-transformed…

  3. Artikel Jurnal Teks lengkap

    Transregional Perspectives on Financial Performance and Risk: A Study of the Industrial Machinery and Equipment Sector in Romania and Europe

    Maxim Cojocaru

    Revista de Studii Financiare, Vol. 11 No. 20 · 2026 · Rumania · DOAJ

    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 a representative sample of industrial…

  4. Artikel Jurnal Teks lengkap

    Financial Literacy and Investment Behaviour: Key Determinants of Living Standards in Eastern Europe

    Emima-Florentina Condea; Bogdan-Virgil Condea

    Revista de Studii Financiare, Vol. 11 No. 20 · 2026 · Rumania · DOAJ

    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 Ordinary…

  5. Artikel Jurnal Teks lengkap

    Ethics, Corporate Governance and Professional Responsibility: A Conceptual Model for the Modern Accountant in the Digitalization and ESG Era

    Cleopatra Șendroiu; Corina Graziella Bâtcă-Dumitru; Gabriela Lidia Tănase

    Revista de Studii Financiare, Vol. 11 No. 20 · 2026 · Rumania · DOAJ

    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 sustainability requirements are reshaping both the work and the…

  6. Artikel Jurnal Teks lengkap

    The Advantages and Risks of Organizational Decision-Making Digitalization: A Comparative Bibliometric Approach to an Emergent Literature

    Vanesa-Luisa Sidor; Lavinia-Denisia Cuc; Mirkó-György Gáti

    Revista de Studii Financiare, Vol. 11 No. 20 · 2026 · Rumania · DOAJ

    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 it. Like any new field of research, this one also faces a lack of studies as…

  7. Artikel Jurnal Teks lengkap

    Negative Trends in Financial Reporting During Crisis: An Applied Study on Strategic Companies in Romania

    Cristina Nicolaescu; Monica Veress

    Revista de Studii Financiare, Vol. 11 No. 20 · 2026 · Rumania · DOAJ

    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 main objectives of the research are to identify…

  8. Artikel Jurnal Teks lengkap

    Innovation and Security: How Cloud Management and Accounting Are Shaping the Future

    Ana-Rebeca Neagu (Ion); Laurențiu-Eduard Ion; Beatrice-Elena Gore dkk.

    Revista de Studii Financiare, Vol. 11 No. 20 · 2026 · Rumania · DOAJ

    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 of this technology in enhancing transparency, accelerating decision-making processes, and improving resource allocation…

  9. Artikel Jurnal Teks lengkap

    Non-Financial Reporting and the Risk of Greenwashing: Insights from the Literature

    Oana Raluca Ivan; Ioana Bianca (Câmpean) Pătrînjan

    Revista de Studii Financiare, Vol. 11 No. 20 · 2026 · Rumania · DOAJ

    Non-financial reporting is an essential tool for corporate transparency, but its credibility is often compromised by greenwashing. This paper presents a systematic literature review (SLR) of 39 academic articles indexed in the Web of Science Core Collection (2000–2025), conducted in accordance with…

  10. Artikel Jurnal Teks lengkap

    ERP Systems and AI in the Accounting Profession: A Bibliometric Analysis

    Laura – Eugenia – Lavinia Barna; Corina – Cătălina Hurducaci (Gorea); Ion - Alin Popa

    Revista de Studii Financiare, Vol. 11 No. 20 · 2026 · Rumania · DOAJ

    Enterprise Resource Planning (ERP) systems and Artificial Intelligence (AI) are revolutionizing the accounting profession, increasing efficiency, accuracy, and decision-making capabilities. This article explores the transformative impact of ERP systems and AI solutions, which serve to integrate…

  11. Artikel Jurnal Teks lengkap

    Accounting Information in the Digital Age: Preparing for the Future

    Beatrice Elena Gore; Carmen Mihaela Bulău; Loredana Cristina Tănase

    Revista de Studii Financiare, Vol. 11 No. 20 · 2026 · Rumania · DOAJ

    This paper examines the role of Accounting Information Systems (AIS) in the digital age, focusing on how these systems enhance organizational efficiency, transparency, and decision-making. The objective of the study is to synthesise and compare empirical evidence regarding the determinants of AIS…

  12. Artikel Jurnal Teks lengkap

    Digital Financial Reporting in Public Universities: Enhancing Transparency and Accountability

    Paula-Paraschiva Dragan (Spiridon); Camelia-Daniela Hațegan; Carmen-Mihaela Imbrescu

    Revista de Studii Financiare, Vol. 11 No. 20 · 2026 · Rumania · DOAJ

    Public universities manage substantial public funds and must maintain high standards of transparency and accountability. This study examines how digital financial reporting and real-time technologies can improve financial transparency, stakeholder communication, and accountability in higher…

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