Education, notably higher education, faced a significant challenge during the last period. Our data exploratory study aims to provide insights into the key factors that define students' Distance Learning (DL) in the current period. Based on the main findings, we justify our bold proposition for...

This research employs Multifractal Detrended Fluctuation Analysis (MFDFA) to investigate multifractal properties in financial variables, including Bitcoin prices and economic indicators. Spanning 2019-2022, the analysis reveals multifractal scaling not only in Bitcoin prices, but also in...

Digital Financial Reporting (DFR) has gained significant research attention amid the digital transformation. This study comprehensively reviews DFR research, identifies trends, and highlights emerging topics. Key trends include advancements in sustainability reporting and improved financial...

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...

The impact of human resources development (HRD) on business performance is critical for enterprises, but there's limited analysis of the specific factors affecting small and medium-sized enterprises (SMEs) in terms of human resources development management (HRDM). This paper aims to identify the...

Tourism is a highly sensitive industry concerned about the social and economic consequences of instability. In this sense, it is vital to understand how relationships develop and what factors lead to satisfaction among the stakeholders. Most research on tourism has focused on analysing B2C...

Financial markets are filled with rumors because of information asymmetry. Although issuing clarification announcements is the most straightforward approach for organizations, previous research has mostly focused on analyzing the influence of rumors and the heterogeneity of their clarification...

With the growing social concern for corporate sustainability, organizations are under increasing pressure to communicate their sustainability efforts transparently and effectively. Websites, driven by their participatory nature, have emerged as pivotal platforms for such communication and a key...

This paper analyses the contribution of the renewable and non-renewable primary energy consumption per capita and the gross fixed capital formation per capita to sustainable economic growth using two models approximated by CES-type functions. Estimates are made by applying the TRANSLOG method....

Recently, in the Hospitality 5.0 era, the Smart Tourism industry has experienced disruptions due to the widespread integration of cutting-edge technologies (Artificial Intelligence, Internet of Things, Robots, Big Data, and others) enabling the overall tourist experience enhancement. This study...