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Accounting Conservatism in Financial Technology: Theoretical Foundations, Applications, Benefits, and Challenges

open access: yesالمجلة الدولية للأداء الاقتصادي
This paper examines the evolving role of accounting conservatism in the FinTech-driven transformation of the banking sector, focusing on Banca Comercială Română (BCR) as a case study.
TEDJANIA Hamza   +2 more
doaj  

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