1. Faculty of Economics and Business Administration Cluj-Napoca, Department of Finance, Babeş-Bolyai University, Cluj-Napoca, Romania
2. Faculty of Economics, Informatics and Engineering, Department of Economics, Vasile Goldis’ Western University of Arad, Arad, Romania
3. Faculty of Economics, Doctoral Scool of Economics, University of Oradea, Oradea, Romania