Details about Petre Brezeanu

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Last updated 2025-03-15. Update your information in the RePEc Author Service.

Short-id: pbr293

Journal Articles

2023

1. Macroeconomic Factors that Generate Fiscal Risk in Romania
   Economic Studies journal, 2023, (8), 35-56

2022

2. Behavioral Significance in the Credit Decision Making ProcessAbstract: Behavioral finance research is an attempt to close the gaps in traditional theory, to maximize the expected usefulness of rational investors in effective markets by trying to justify human behavior. A fundamental assumption in behavioral finances is that both the information structure and the characteristics of market participants systemically influence individual investment decisions as much as market results. The investor, as a human being, processes information using shortcuts and emotional filters. This process influences those who make financial decisions in such a way that they act apparently irrationally and choose decisions below the optimal threshold, in violation of effective traditional financial assumptions. The impact of this decision below the optimal threshold has ramifications for capital market efficiency, personal wealth and corporate performance. Behavioral finance focuses on how investors interpret and use information so that they make investment decisions based on real information
   Finante - provocarile viitorului (Finance - Challenges of the Future), 2022, 1, (24), 40-49
3. Determinants of Government Debt in the Member States of the European Union: Sources of Fiscal Risk
   Proceedings of the International Conference on Business Excellence, 2022, 16, (1), 707-721

2021

4. Insolvency Risk. Application of Altman Z-score to the Auto Parts Sector in Romania
   International Journal of Innovation and Economic Development, 2021, 7, (4), 37-48
   Also in International Journal of Innovation and Economic Development, 2020, 6, (1), 7-18 (2020) View citations (1)
   PROCEEDINGS OF THE INTERNATIONAL CONFERENCE ON ECONOMICS AND SOCIAL SCIENCES, 2018, 1, (1), 138-145 (2018)
5. THE EVOLUTION OF FISCAL PRESSURE IN DEVELOPED E.U. COUNTRIES AND ITS DETERMINANTS
   Annals of Faculty of Economics, 2021, 30, (2), 239-249
6. THE RELATIONSHIP BETWEEN VAT GAP AND ECONOMIC OR INSTITUTIONAL VARIABLES
   Annals of Faculty of Economics, 2021, 30, (2), 250-259
7. The Flat Taxation and Economic Development. A Panel Data Analysis of EU Countries
   Finante - provocarile viitorului (Finance - Challenges of the Future), 2021, 1, (23), 109-124 View citations (1)
8. The impact of corruption and poverty on VAT Gap in Central and Eastern Europe
   Finante - provocarile viitorului (Finance - Challenges of the Future), 2021, 1, (23), 37-45 View citations (1)
9. Theoretical Considerations on the Fiscal Space
   Finante - provocarile viitorului (Finance - Challenges of the Future), 2021, 1, (23), 136-141

2020

10. A PACKAGE FOR SMES. A SECOND STEP TOWARDS A DEFINITIVE VAT SYSTEM IN ORDER TO STRENGTHEN THE TAX COMPLIANCE OF THE TAXPAYER
    Studies in Business and Economics, 2020, 15, (2), 118-132 View citations (1)
11. Comparative Analysis of Some Member States of the European Union in Central and Eastern Europe Regarding the Evolution of the Fiscal Pressure on Taxes
    Finante - provocarile viitorului (Finance - Challenges of the Future), 2020, 1, (22), 34-43
12. Fighting VAT Fraud through Administrative Tools in the European Union
    Finante - provocarile viitorului (Finance - Challenges of the Future), 2020, 1, (22), 90-101
13. The Influence of Bank Credit on Financial Structure and Financial Return for the Romanian Companies Active in Car Parts Distribution
    Accounting and Finance Research, 2020, 9, (2), 73
14. The Lawsuits Romania Loses at European Court of Human Rights - Judicial Vulnerability, Fiscal Consequences
    Finante - provocarile viitorului (Finance - Challenges of the Future), 2020, 1, (22), 51-57

2019

15. A Literature Review on Fiscal Risks
    Finante - provocarile viitorului (Finance - Challenges of the Future), 2019, 1, (21), 107-111 View citations (2)
16. Correlations and Turbulence of the European Markets
    Journal for Economic Forecasting, 2019, (1), 88-100 View citations (1)
17. FISCAL RISK OF VAT UNCOLLECTED IN EUROPEAN UNION
    Annals of Faculty of Economics, 2019, 1, (2), 200-207 View citations (2)
18. How Standard VAT is Influencing Economic Growth? An Analysis at European Union Level
    Finante - provocarile viitorului (Finance - Challenges of the Future), 2019, 1, (21), 7-12
19. Optimizing the Financial Structure of the State Treasury in Romania
    Journal for Economic Forecasting, 2019, (2), 180-195 View citations (2)
20. Study on the fiscal behavior at an international level
    Proceedings of the International Conference on Business Excellence, 2019, 13, (1), 601-612
21. Theoretical Considerations on VAT Structure Rates in the European Union
    Finante - provocarile viitorului (Finance - Challenges of the Future), 2019, 1, (21), 54-62 View citations (5)

2018

22. IMPACT OF FINANCIAL STRUCTURE ON RETURN ON EQUITY: EVIDENCE FROM WHOLESALE OF MOTOR VEHICLE PARTS AND ACCESSORIES INDUSTRY
    Eurasian Journal of Economics and Finance, 2018, 6, (4), 38-47
23. Progressive Taxation and Economic Growth. Case Study in France
    PROCEEDINGS OF THE INTERNATIONAL CONFERENCE ON ECONOMICS AND SOCIAL SCIENCES, 2018, 1, (1), 171-178
24. THE IMPACT OF VAT ON THE ECONOMY IN RELATION TO OTHER TAXES IN SOUTH EAST EUROPE
    Law, Society & Organisations, 2018, (4 (1/2018)), 11-21
25. Tax Compliance at National Level
    Studia Universitatis „Vasile Goldis” Arad – Economics Series, 2018, 28, (2), 1-17 View citations (2)
26. Tax Harmonization in Fiscal Competitiveness Context
    Finante - provocarile viitorului (Finance - Challenges of the Future), 2018, 1, (20), 45-52
27. Taxation Impact On Economic Growth In European Union
    European Journal of Studies in Management and Business, 2018, 5, 21-33

2017

28. Crackdown on tax evasion – improving ways of coordination between the tax authorities and automatic exchange of information developments in Romania
    Proceedings of the International Conference on Business Excellence, 2017, 11, (1), 523-531
29. Practical aspects of portfolio selection and optimisation on the capital market
    Economic Research-Ekonomska Istraživanja, 2017, 30, (1), 14-30 View citations (1)
30. THE DEGREE OF COMPLIANCE BASED ON VAT IN ROMANIA BETWEEN 1995 AND 2015
    Revista Economica, 2017, 69, (2), 154-169
31. Tax evasion between fraud and legality
    Studia Universitatis „Vasile Goldis” Arad – Economics Series, 2017, 27, (4), 1-11 View citations (3)
32. The degree of compliance based on excise duties in Romania between 2002 and 2015
    Studia Universitatis „Vasile Goldis” Arad – Economics Series, 2017, 27, (3), 1-14 View citations (1)
33. The influence of VAT on prices and inflation rate. Romania case
    Theoretical and Applied Economics, 2017, XXIV, (Special), 106-114 View citations (1)

2016

34. Comparative analysis of commodity prices, stock market indices and listed metallurgical companies
    Theoretical and Applied Economics, 2016, XXIII, (Special(I)), 183-188
35. Fiscality - A Relevant Factor Influencing Regional Development in Romania and the European Union
    Studia Universitatis „Vasile Goldis” Arad – Economics Series, 2016, 26, (2), 48-62
36. How Taxes Can Contribute to The Implementation of The Public Governance Strategy? – An Analysis for Eastern European Countries
    Studia Universitatis „Vasile Goldis” Arad – Economics Series, 2016, 26, (3), 18-32 View citations (2)
37. TAXATION INFLUENCE ON ECONOMIC STABILITY IN ROMANIA AND EUROPEAN UNION
    SEA - Practical Application of Science, 2016, (11), 275-281 View citations (2)
38. THE INFLUENCE OF FISCAL PRESSURE ON THE TAXPAYERS BEHAVIOR
    Revista Economica, 2016, 68, (3), 178-193 View citations (1)
39. THE WAY EXCISE DUTIES EVOLVED IN ROMANIA AND EUROPEAN UNION IN TIME OF ECONOMIC CRISIS
    Revista Economica, 2016, 68, (4), 152-161
40. The Correlation Analysis Between the Public Debt, the Budget Deficit and GDP in Romania
    Annals of the University of Craiova for Journalism, Communication and Management, 2016, 2, (1), 5-15 View citations (1)
41. The role of fiscal policies in the relation between public governance and economic performance at the EU level
    Theoretical and Applied Economics, 2016, XXIII, (Special(I)), 244-250 View citations (1)
42. Theoretical and Practical Issues in Business Valuation
    Studia Universitatis „Vasile Goldis” Arad – Economics Series, 2016, 26, (4), 1-23 View citations (1)
43. Using Technical Analysis for Portfolio Selection and Post-Investment Analysis
    ECONOMIC COMPUTATION AND ECONOMIC CYBERNETICS STUDIES AND RESEARCH, 2016, 50, (1), 197-214 View citations (1)

2015

44. Governmental Liquidities Management 2008-2010
    Studia Universitatis „Vasile Goldis” Arad – Economics Series, 2015, 25, (2), 21-34 View citations (1)
45. Modelling Central Bank Independence and Inflation: Deus Ex Machina?
    Studia Universitatis „Vasile Goldis” Arad – Economics Series, 2015, 25, (4), 56-69 View citations (1)
46. THE EVOLUTION OF THE VALUE ADDED TAX IN ACCORDANCE WITH VALUE ADDED TAX GAP IN EUROPEAN UNION
    Revista Economica, 2015, 67, (6), 89-99
47. The analysis of the evolution of fiscal pressure in correlation with the budget deficit in EU
    Theoretical and Applied Economics, 2015, XXII, (Special(II)), 167-175 View citations (1)

2014

48. Aspects Regarding Public Debt Share In GDP at The Level of European Union Countries
    Annals of the University of Petrosani, Economics, 2014, 14, (2), 195-200
49. Correlation Analysis Between The Public Debt and The Budget Deficit and GDP In Romania Compared To Sweden
    Annals of the University of Petrosani, Economics, 2014, 14, (2), 201-208
50. Tendencies Regarding The Internal and External Governmental Public Debt In Romania
    Annals of the University of Petrosani, Economics, 2014, 14, (2), 187-194
51. Treasury Operations Mechanism in Romania
    Finante - provocarile viitorului (Finance - Challenges of the Future), 2014, 1, (16), 82-89 View citations (2)
52. Treasury operations management
    Theoretical and Applied Economics, 2014, XXI, (Special), 77-87 View citations (2)

2013

53. Analysis Absorption Capacity of European Funds Under the Operational Programme Human Resources Development
    Annals of the University of Petrosani, Economics, 2013, 13, (1), 129-138 View citations (1)
54. Fiscal Discipline within the EU: Comparative Analysis
    Annals of the University of Petrosani, Economics, 2013, 13, (2), 23-30
55. Identifying the Parameters of the Mathematical Expenditure System Model
    Annals of the University of Petrosani, Economics, 2013, 13, (1), 231-250
56. Productivity change patterns in the Romanian banking system – the impact of size and ownership on total factor productivity
    Theoretical and Applied Economics, 2013, XX, (6(583)), 35-52 View citations (4)
57. Public Expenditures Politics on a National Level
    Annals of the University of Petrosani, Economics, 2013, 13, (1), 221-230
58. Testing the Efficient Markets Hypothesis on the Romanian Capital Market
    Finante - provocarile viitorului (Finance - Challenges of the Future), 2013, 1, (15), 151-158
59. Theoretical Aspects Regarding Public Expenditures
    Annals of the University of Petrosani, Economics, 2013, 13, (1), 211-220 View citations (4)

2012

60. Between Parcimony and Complexity: Comparing Performance Measures for Romanian Banking Institutions
    Annals of the University of Petrosani, Economics, 2012, 12, (1), 225-232 View citations (1)
61. The Prognosis of Total Public Expenditures and Types of Expenditures in Romania
    Annals of the University of Petrosani, Economics, 2012, 12, (4), 243-254

2011

62. ANALYZING THE LEVERAGE EFFECT BY MEANS OF REGRESSION FOR COMPANIES LISTED AT THE BUCHAREST STOCK EXCHANGE – BSE EXCHANGE SEGMENT
    Theoretical and Applied Economics, 2011, 5(558)(supplement), (5(558)(supplement)), 331-335
63. Does Corporate Governance Impact Risk Management System?
    Theoretical and Applied Economics, 2011, XVIII(2011), (4(557)), 49-64 View citations (3)
64. FINANCING DECISION AND CORPORATE GOVERNANCE
    International Conference Modern Approaches in Organisational Management and Economy, 2011, 5, (1), 569-572 View citations (1)
65. Forms of Tax Evasion in Romania. Analytical Perspective
    Annals of the University of Petrosani, Economics, 2011, 11, (1), 33-42 View citations (1)
66. Optimality of Fiscal Policy in Romania in Terms of Laffer Curve
    Theoretical and Applied Economics, 2011, XVIII(2011), (8(561)), 53-60 View citations (3)
67. THE IMPACT OF SOLVENCY II ON RISK CALIBRATION
    Theoretical and Applied Economics, 2011, 5(558)(supplement), (5(558)(supplement)), 196-200
68. THE RELATION BETWEEN FINANCIAL MANAGEMENT AND CORPORATE GOVERNANCE: ANALYTICAL APPROACH AT THE LEVEL OF THE RISK MANAGEMENT STRATEGIES
    Management & Marketing, 2011, 6, (1) View citations (1)
69. The Diversity of Corporate Governance Models. Overview at the Country Level
    Annals of the University of Petrosani, Economics, 2011, 11, (2), 5-14
70. The Drivers of the CEE Exchange Rate Volatility - Empirical Perspective in the context of the Recent Financial Crisis
    Journal for Economic Forecasting, 2011, (1), 212-229
71. The Race to the Bottom and its Impact on the Provision of Public Services in Romania
    Annals of the University of Petrosani, Economics, 2011, 11, (1), 261-266 View citations (2)

2010

72. CEE corporate finance peculiarities: comparative approach in relation with developed countries
    Management & Marketing, 2010, 5, (3) View citations (2)
73. Company Financial Diagnosis In CEE Countries
    Annals of the University of Petrosani, Economics, 2010, 10, (3), 13-24 View citations (2)
74. Corporate Financial Analysis And Localization Criteria - Emerging Versus Developed Countries: Case Study On It Commercial Companies
    Annals of the University of Petrosani, Economics, 2010, 10, (3), 341-348 View citations (2)
75. Macroeconomic Impact on CEE Corporate Profitability: Analysis at the Level of Companies Listed on the Bucharest Stock Exchange
    Theoretical and Applied Economics, 2010, 10(551), (10(551)), 5-14
76. Unemployment – The Unbalance Of The Labour Market In Jiu Valley
    Annals of the University of Petrosani, Economics, 2010, 10, (3), 143-150

2009

77. Country Risk Within CEE Area: Empirical Perspective on Corporate Cost of Equity
    Annals of the University of Petrosani, Economics, 2009, 9, (3), 81-86 View citations (1)
78. Exploring the Link between Idiosyncratic and Fundamental Indicators. Evidence on CEE Corporate Segment
    The Review of Finance and Banking, 2009, 01, (1), 027-034
79. IS MANAGEMENT TURNOVER DETERMINED BY FINANCIAL STRUCTURE?
    Theoretical and Applied Economics, 2009, 12(541)(supplement), (12(541)(supplement)), 463-467
80. Implementation of Operational Programmes in Romania the Period 2007-2013
    Annals of the University of Petrosani, Economics, 2009, 9, (3), 297-304 View citations (2)
81. Is there Needed an Industry Approach on Corporate Default Risk? Case Study on Companies Listed on Romanian Stock Exchange
    Theoretical and Applied Economics, 2009, 02(531), (02(531)), 61-72
82. Performances of Multiples and Methods for Selecting Guidelines Companies - Empirical Evidences on Bucharest Stock Exchange
    The Valuation Journal, 2009, 4, (2), 4-31
83. Romania’s Ability to Draw European Funds
    Annals of the University of Petrosani, Economics, 2009, 9, (1), 253-258 View citations (2)
84. SOVEREIGN RATING DYNAMIC AND CAPITAL MARKET: ANALYTICAL PERSPECTIVE AT THE LEVEL OF THE CEE COUNTRIES
    Theoretical and Applied Economics, 2009, 12(541)(supplement), (12(541)(supplement)), 794-799
85. Testing the Leverage Effect for the Companies Listed on the Capital Market
    Annals of the University of Petrosani, Economics, 2009, 9, (4), 249-256
86. Which are the challenges of the corporate finance within East European emerging countries? Overview on the peculiarities of the finance mechanisms
    Management & Marketing, 2009, 4, (2)

2008

87. Corporate Governance Models
    Annals of the University of Petrosani, Economics, 2008, 8, (1), 15-18 View citations (1)
88. Corporate Rating. Multidimensional Perspective in the Context of the Differentiation in Terms of Localization Criteria. Empirical Perspective on Developed versus Emerging Countries
    Theoretical and Applied Economics, 2008, 10(527), (10(527)), 03-16 View citations (2)
89. Does sovereign risk have an effect on corporate rating? Case-study for emerging versus developed countries
    Management & Marketing, 2008, 3, (2) View citations (4)
90. PECULARITIES OF CEE COUNTRIES EXCHANGE RATE VOLATILITY. EMPIRICAL EVIDENCE UNDER THE INTERFERENCE BETWEEN TRANSITORY AND PERMANENT DIMENSIONS
    Theoretical and Applied Economics, 2008, 12(517)(supplement), (12(517)(supplement)), 109-116
91. THE IMPACT OF THE COUNTRY RATING ON THE CORPORATE RATING: EMPIRICAL PERSPECTIVE IN THE CONTEXT OF FINANCIAL GLOBALIZATION
    Theoretical and Applied Economics, 2008, 11(528)(supplement), (11(528)(supplement)), 316-326 View citations (2)

2007

92. FINANCIAL LEVERAGE: CLASSIC AND MODERN APPROACH-CASE STUDY ON THE COMPANIES LISTED ON BUCHAREST STOCK EXCHANGE, EQUIPMENT SECTION
    Theoretical and Applied Economics, 2007, 11(516)(supplement)(vol2), (11(516)(supplement)(vol2)), 339-346
93. Operational multidimensional character of the credit-scoring models, applicable to the BSE listed companies, section of equipments
    Management & Marketing, 2007, 2, (3)
94. Qualitative Techniques for Evaluating the Impact of Risk on Organizations
    Management & Marketing, 2007, 2, (1)

2006

95. Modern methods for risks identification in risk management
    Management & Marketing, 2006, 1, (3)

Chapters

2018

1. Corporate Income Tax Versus Tax on Turnover. Analysis on BET Index Companies
   Springer