Yryku, E., & Lamani, D. (2025). From Hidden Reserves to Transparent Prudence: IFRS 17, Profit Recognition, and Institutional Diffusion in the Insurance Sector. Evidence from Albania and European Benchmarks. Acta Universitatis Danubius. Œconomica, 21(6), 20–49. Retrieved from https://dj.univ-danubius.ro/index.php/AUDOE/article/view/3602