“The Possibilities of Detecting the Manipulation Risk of Information Presented in the Annual Economic Entities’ Financial Statements - Theoretical nd Practical Particularities” (2023) Acta Universitatis Danubius. Œconomica, 19(2). Available at: https://dj.univ-danubius.ro/index.php/AUDOE/article/view/2333 (Accessed: 20 April 2026).