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Cătălin-Paul Păcuraru-Ionescu
Bucharest University of Economic Studies,
Doctoral School of Accounting
Bucharest, Romania
Marius Cîmpan
University of Oradea,
Doctoral School of Finance
Oradea, Romania
Sorin Nicolae Borlea
Institute of European Research, Babes-Bolyai University, Cluj-Napoca, Romania University of Oradea,
Doctoral School of Economics;“Vasile Goldis” Western University of Arad,
Faculty of Economics, Computer Science and Engineering
Oradea,Arad