Ioana Lavinia Safta

Ioana Lavinia Safta
Babeş-Bolyai University | UBB · Department of Finance

About

10
Publications
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32
Citations

Publications

Publications (10)
Research
Full-text available
The aim of this study was to determine the financial crime community pulse in Romania. For this purpose a survey questionnaire was distributed to 1,856 respondents between May 27th - June 6th 2022. The first objective of our study consists in finding the main patterns that characterize the Romanian community, related to the financial crime percept...
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...
Book
The book titled Business performances in the pandemic context. Part 2. Brief financial analysis on the Romanian small companies was designed as a guide for financial market players and prepared in such a way as to ensure a systematic treatment of financial statements published by companies listed on the Bucharest Stock Exchange. Our book can be see...
Book
The book titled Business perfromances in the pandemic context. Part 1. Brief financial analysis on the Romanian big companies was designed as a guide for financial market players and prepared in such a way as to ensure a systematic treatment of financial statements published by companies listed on the Bucharest Stock Exchange. Our book can be seen...
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...
Article
Full-text available
The COVID-19 pandemic has disrupted every facet of life globally. Business and commerce are key areas where the monetary crunch has been acutely felt. This study aims to analyze the various key changes in entities’ activities to evaluate the level of business performance in response to the COVID-19 pandemic. For this purpose, we use panel data anal...
Conference Paper
Full-text available
In this study, we investigated the extent to which companies listed on the Bucharest Stock Exchange are likely to manipulate financial statements through the quality of their profit. For these purposes, we calculated the EQM score, which measures the quality of the earnings and of the management, using the financial statements of 20 companies liste...
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
The manipulation of the information presented through financial statements could represent a significant red flag for suspected fraud. In our paper, we investigated the extent to which the Romanian companies resort to manipulation of information data presented through the reported annual financial statements. For this purpose, we used a group consi...

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Project (1)