Zobrazeno 1 - 10
of 61
pro vyhledávání: '"Ioan-Bogdan Robu"'
Autor:
Georgiana BURLACU, Ioan-Bogdan ROBU
Publikováno v:
Audit Financiar, Vol 22, Iss 3(175), Pp 532-546 (2024)
Purpose - Financial fraud, considered an illegal act that aims to obtain financial benefits, has recently become a widespread menace in companies and organizations. Moreover, in recent years, financial fraud scandals of listed companies have occurred
Externí odkaz:
https://doaj.org/article/df82fcc94b3d40eeaf6603ea206d850b
Autor:
Georgiana Burlacu, Ioan-Bogdan Robu
Publikováno v:
Ovidius University Annals: Economic Sciences Series, Vol XXIII, Iss 2, Pp 640-651 (2024)
In today's economic environment, the many harms caused by financial fraud have attracted increased attention from academia and regulatory bodies alike. In the last two decades, marked by great crises, pandemics, financial fraud has affected to the
Externí odkaz:
https://doaj.org/article/2a11377d0c2947d49182bafd2a228010
Publikováno v:
Ovidius University Annals: Economic Sciences Series, Vol XXIII, Iss 2, Pp 767-774 (2024)
Given the current economic uncertainties in the capital market, there is a heightened need for quality audit engagements to maintain the credibility of financial statements and the trust of users. In these circumstances, it is important to use the
Externí odkaz:
https://doaj.org/article/4bc55e1a4d89499dab7d33e7cc8115a0
Publikováno v:
International Journal of Financial Studies, Vol 12, Iss 3, p 72 (2024)
Although financial statements are extremely important to investors in decision-making processes, their reliability can be affected by earnings management (EM) practices, which involve manipulating financial reports in order to achieve managerial bene
Externí odkaz:
https://doaj.org/article/2e3468d9e7e145e3bf9e737c6f0e0f7f
Publikováno v:
Audit Financiar, Vol XXI, Iss 169, Pp 109-123 (2023)
In today's unstable environment, one of the overarching principles for financial reporting of major importance to users of financial statements is going concern. The management of companies is responsible for disclosing information about whether the
Externí odkaz:
https://doaj.org/article/a2210b16af59454090163a562cf2c5d2
Publikováno v:
Audit Financiar, Vol 20, Iss 166, Pp 304-319 (2022)
Gender differences can be explained by the level of development of a state, by the perception of employers, but also by the attitude of men and women towards the labor market. In recent years, more and more women are working in the accounting and aud
Externí odkaz:
https://doaj.org/article/08da9fa66dfd4fb6bff9fd4a86cad279
Publikováno v:
Audit Financiar, Vol 19, Iss 164, Pp 759-768 (2021)
As a part of their strategic transactions, corporations often acquire stakes in other companies that do not grant them control, but allow them to use their resources to increase their profitability, access technological progress and innovation, devel
Externí odkaz:
https://doaj.org/article/887e54d0da9f42a5aef882cfd035d89c
Autor:
Elisabeta JABA, Professor Emeritus, PhD, Ioan-Bogdan ROBU, Lecturer, PhD, Christiana Brigitte BALAN
Publikováno v:
Revista Română de Statistică, Vol 65, Iss 2, Pp 3-20 (2017)
This paper aims to present the use of panel data analysis in order to assess the state and dynamics of financial performance of the companies listed on the Bucharest Stock Exchange under the influence of determinant factors. Financial performance may
Externí odkaz:
https://doaj.org/article/cf5d6a501b894f1781cd4a337e4e3c6e
Autor:
Ionel Bostan, Constantin Toma, George Aevoae, Ioan-Bogdan Robu, Daniela Neonila Mardiros, Ștefan Cătălin Topliceanu
Publikováno v:
Eastern European Economics. 61:66-85
Autor:
Ioan-Bogdan Robu, Roxana-Manuela Dicu, Ionuț Viorel Herghiligiu, Daniela Nicoleta Sahlian, Mihai Vuță
Publikováno v:
Electronics; Volume 12; Issue 1; Pages: 154
Teleworking is known as a way of the future that enhances economic growth as an accumulation of physical as well as human capital. Using digitalization that increase the procedures and services efficiency and reduce the repetitive work of employers b