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Andrada Ioana Popa

Andrada Ioana Popa

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10
Publications
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35
Citations

Publications

Publications (10)
Article
Full-text available
The aim of this paper is to investigate the impact of the quality of corporate governance and the level of digital investments. For this purpose, a sample of 66 Romanian nonfinancial companies listed on the Bucharest Stock Exchange (BSE) for the 2016–2020 period is used. The findings validate a positive relationship between the quality of corporate...
Article
Full-text available
Sustainable development has gained the attention of researchers worldwide and is becoming an important topic, especially in relation to corporate governance principles. This study investigates the influence of corporate governance on sustainable development in a sample of 185 countries over 2005–2020 using a panel linear regression model. Separate...
Article
Full-text available
Creative accounting has its background since early studies in 1975, until the present time. It continues to be a subject of great interest for the companies and interested parties. Thus, the current paper will aim to answer the following proposed research questions: 1. Which are the most used methods for detecting the manipulation of financial stat...
Article
Full-text available
Tax avoidance is one of the most frequent reasons for which companies tend to resort to creative accounting techniques. The purpose of the study is to identify which of the eight-variables from the Beneish influences the most or least the outcome of the final score, as a percent, by developing a statistical model. The sample was selected from the B...
Conference Paper
Full-text available
This study investigates whether the companies listed on the Bucharest Stock Exchange are susceptible to manipulation of financial statements. The tested models M-Beneish and M Risk-Fraud Beneish were used both nationally and internationally. For this purpose, we analyzed the financial statements of 19 companies listed on the Bucharest Stock Exchang...
Article
Full-text available
Starting from a definition of wine tourism, put in the context of sustainable development, a multifaceted research study was elaborated, aimed at establishing if, and how, wine businesses in Alba County, Romania, can develop on a sustainable path. A mix of desk research, qualitative, and quantitative methods and tools were blended together in this...
Article
Full-text available
Today, most destinations aim at sustainable development and struggle to encourage the establishment of sustainable businesses. As recent studies reveal, Romania fails to perform well in this respect. The solution to this problem can be related to cultural tourism development. Alba County is a great example of a destination located in Transylvania....
Article
Full-text available
The present paper addresses an analysis of the economic, touristic and gastronomic evolution of the county starting from the period before the 1990s until 2016. Initially, the economic growth of Alba County started with its industry, especially the chemical, wood processing, machine building, and food industry, but also with mining. Afterwards, the...
Article
Full-text available
Sustainability is one of the most debated aspects of tourist destinations. Given Romanian poor performance in this respect, tourism and sustainability are analysed in a case study covering Sighisoara (Romanian single urban destination listed by UNESCO World Heritage Sites). Several aspects concerning the main issues linked to the destination cultur...

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