Mariana Bunea

Bucharest University of Economic Studies | ASE · Department of Accounting, Auditing and Management Information

This article seeks to portray Grigore Trancu-Iasi (1874–1940) as a versatile figure in academic, professional and political fields. It shows the fundamental role played by Trancu-Iasi as a key actor in the evolution of accounting theory, practice and profession in Romania in the context of accounting knowledge transfer from the different Italian sc...

The main objective of this research is to identify to what extent the characteristics of the CEO (chief executive officer) influence the financial performance of banks within the Romanian banking system. The sample under investigation includes all 21 Romanian banks, and the analyzed period included the financial years related to the last 5 financia...

The main objective of this research is to identify to what extent the CEO characteristics have affected the financial performance of banks within the Romanian banking system during the COVID 19 pandemic. Regarding these characteristics, aspects such as age, gender diversity, education were included in the research, the financial performance of the...

In the context of the economic uncertainty generated at the national level and caused not only by the COVID-19 pandemic, for a healthy evolution of business relations in the competitive environment, for resilience and survival in this context of the pandemic and efforts to counteract possible financial losses, optimal risk management plays a key ro...

The Internet of Things (IoT) represents an emerging technology that integrates various physical and virtual objects into a global network in order to allow the interaction and communication between them. The IoT strength is represented by the high impact on many everyday life aspects, and on the quality of life of potential users. In the same time,...

The main objective of this research is to test the IoT model of acceptance technologies (the Internet of Things) among the economics students from Romania. The Internet of Things refers to the interconnection between different devices via the Internet. Through this interconnection, the communication is no longer limited to the usual “human to human...

The main objective of this research is to analyse the relationship between the board of director’ structure of the banks from the Romanian bank sector, the capital demands and the risk management in what concerns these relationships. Regarding the structure of the board of directors, their size is under the loop, alongside with the education of its...

The main objective of this article is to analyze a possible relationship between the characteristics of the people who hold the CEO position within the banks that operate in the Romanian banking system in Romania and their financial performance indicators. Regarding CEO characteristics, they are analyzed in terms of education, age, gender diversity...

For the Romanian banking system, the corporate social responsibility (CSR) concept is not a new one, but its importance raises more and more awareness lately, the financial crisis of 2008 significantly bringing to surface the need to integrate the moral principles in the banking activity. The corporate social responsibility (CSR) takes into account...

In the context of new reforms that pitched in due to the economic and financial crisis effects occured in 2007-2008 period, the Basel Committee on Banking Supervision (BASEL) introduced a set of internationally agreed measures (BASEL III).These measures are aimed at enhancing the regulation, supervision and risk management that banks are exposed to...

ABSTRACT. The main objective of this study is to identify the potential impact of the gender diversity on the Romanian banking system performances. In this regard, a study was conducted to investigate the potential influence of women as the members of the boards of the Romanian banks on the banking financial performances, which are appreciated in...

ABSTRACT. The main objective of this study is to identify the potential impact of the gender diversity on the Romanian banking system performances. In this regard, a study was conducted to investigate the potential influence of women as the members of the boards of the Romanian banks on the banking financial performances, which are appreciated in...

The recent global financial crisis has raised a number of questions with regard to corporate governance of banking financial institutions. There was a series of “voices” that expressed their concern and even the lack of confidence in the role of corporate governance at the banking system level, and not only, in preventing the effects of this crisis...

Obiectul acestei cercetǎri este reprezentat de sistemul bancar românesc în ansamblul său, întrucât evaluarea şi analiza calităţii auditului intern (evidenţiată prin caracteristicile comitetului de audit ca un garant al calităţii auditului intern) în contextual guvernanţei corporative a implicat o radiografiere a tuturor societăţilor bancare de pe “...

The primary research objective of this study is to identify the connections between some supervisory boards’ characteristics from the Romanian banking system, on the one hand (namely the size, the character of independence and the gender diversity of their members) and, on the other hand, the banking financial performance, measured by the return on...

The audit function plays a particularly important role as part of the corporate mechanism, due to the extra value it provides with the corporate governance, which is why, over the years, this issue has been assiduously studied and became the topic of numerous studies and analyses. The objective of this article is to provide an analysis of the poten...

The life insurance and private pension industries in Romania are underdeveloped in comparison to the global standards. Using a self-designed questionnaire and a related national survey conducted in 2010 for major urban population holding one or both financial products, the authors of this article analyse their financial, social, and demographic det...

Peisajul bancar românesc traversează etape de adaptare continuă, de schimbări de acţionariat (în ultima perioadă s-a remarcat prezenţa unor fonduri de investiţii), de ieşiri de pe piaţă, de fuziuni eşuate, de consolidări etc., toate fiind menite a escalada, în final, efectele produse de criza financiară prelungită.\r\nAutorul își propune să evaluez...

In the context of economic and financial crisis triggered in EU by autumn 2008, Romania's banking system like that in the other European countries, faced with the consequences of decreasing the standard of living the worsening of purchasing power (in terms of retail) and with gaps and delay occurred in the payment of corporate clients. The deterior...