• Financial Resilience of it Entities in the Context of Project - Oriented Business Models 

  Cojocaru, Victor (SEP ASEM, 2026)

  The research addresses the issue of financial resilience of IT entities in the context of project-oriented business models, aiming to identify the main research directions, dominant concepts, and the relationships between ...
• Trends and Emerging Research Directions in Economic and Financial Analysis and Business Innovation: a Bibliometric Approach 

  Șoimu, Corneliu; Mihaila, Svetlana (SEP ASEM, 2026)

  This study analyzes the evolution and conceptual structure of the scientific literature on economic and financial analysis and business innovation in the context of accelerated digital transformation, the development of ...
• The Credibility of Financial and Accounting Information in the Digital Era: Blockchain-Based Challenges and Solutions from the Perspective of Professionals 

  Codrean, Violeta (SEP ASEM, 2026)

  The digital transformation of financial and accounting processes has generated growing interest in technologies capable of enhancing the credibility, transparency, and security of financial and accounting information. Among ...
• Research and Development Intensity, Capital Expenditure Intensity, and Operating Profitability: Evidence from the European Automotive Industry, 2005–2024 

  Al-Taweel, Ibtihal; Hlaciuc, Elena (SEP ASEM, 2026)

  This study examines whether research and development (R&D) intensity and capital expenditure (Capex) intensity are associated with operating profitability in the European automotive industry. Using firm-level data from the ...
• Contractual Service Margin Under IFRS 17: From Initial Recognition to Profit Recognition 

  Măgan (Ancuța), Ramona Melania; Hlaciuc, Elena (SEP ASEM, 2026)

  The purpose of this paper is to analyze the role of Contractual Service Margin (CSM) within IFRS 17 and its implications for the quality of financial reporting in the insurance industry. The study adopts a conceptual ...

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