About the Authors

Camelia Negri

Roles Conceptualization, Data curation, Formal analysis, Investigation, Methodology, Project administration, Resources, Software, Visualization, Writing – original draft, Writing – review & editing

Affiliation Department of Finance and Accounting, Transilvania University of Brașov, Brașov, Romania

Gheorghița Dincă

Roles Conceptualization, Formal analysis, Project administration, Resources, Supervision, Validation, Writing – original draft, Writing – review & editing

gheorghita.dinca@unitbv.ro

Affiliation Department of Finance and Accounting, Transilvania University of Brașov, Brașov, Romania

Competing Interests

The authors have declared that no competing interests exist.