Isabella Lucut Capras- PhD Candidate at Babeș-Bolyai University
Isabella Lucut Capras
- PhD Candidate at Babeș-Bolyai University
About
6
Publications
4,689
Reads
How we measure 'reads'
A 'read' is counted each time someone views a publication summary (such as the title, abstract, and list of authors), clicks on a figure, or views or downloads the full-text. Learn more
29
Citations
Current institution
Publications
Publications (6)
Recent fraud scandals have raised concerns about the reliability of financial data disclosed in financial statements. The main purpose of this article is to investigate how financial data manipulation affects company failure risk. The research sample comprises 63 non-financial Romanian companies listed on the Bucharest Stock Exchange between 2015 a...
Recent fraud scandals have raised concerns about the reliability of financial data disclosed in financial statements. The main purpose of this article is to investigate how financial data manipulation affects company failure risk. The research sample comprises 63 non-financial Romanian companies listed on the Bucharest Stock Exchange between 2015 a...
Corporate fraud has become increasingly common and sophisticated in today’s complex economic world, and a variety of strategies for perpetrating fraud have arisen. Financial fraud has various negative implications in the corporate sector since it reduces efficiency and undermines confidence and loyalty among all stakeholders. In this context, the a...
Purpose
Companies avoid taxes in a variety of ways and use different methods to do that, one of the most common being earnings management. The purpose of this paper is to investigate whether companies manipulate their financial data in order to reduce taxes paid.
Design/methodology/approach
We considered a sample of 63 listed Romanian companies fo...
The main purpose of this study is to determine whether forensic accounting is an effective tool for preventing fraud. To conduct a comprehensive analysis, the research examines three aspects: the skills and attributes of a forensic accountant, the techniques used in forensic accounting, and the challenges and opportunities in the development of the...
This study aims to analyse the effects of corporate governance on the intellectual capital of companies. The sample is composed of 64 companies listed on the Bucharest Stock Exchange in the time span 2016-2021. The data were collected from companies' annual reports and from Thomson Reuters database. In this way, we investigated the relationship bet...
