Agreement is a broad term simultaneously covering evaluations of accuracy and precision of measurements. Assessment of observer agreement is based on the similarity between readings made on the same subject by different observers. The assessment of agreement on categorical observations is...

The main objective of this article is to evaluate the degree of formal harmonization of the Romanian accounting regulations with the International Financial Reporting Standards with regard to goodwill, as it appears in the consolidated financial situations. This study measures the degree of...

Financial distress occurs when individuals or companies struggle to meet financial obligations, often due to factors like high fixed costs, illiquidity, or revenue sensitivity to economic downturns. While various machine learning and deep learning approaches have been developed for predicting...

In many research domains different pieces of information are collected regarding the same set of objects. Each piece of information constitutes a data block, and all these (coupled) blocks have the object mode in common. When analyzing such data, an important aim is to obtain an overall picture...