POP, Iustin Atanasiu; LAZAR, Paul Sorin; LUCA, Traian Ionut; RITI, Ioana Madalina; VIMAN, Raul Vegas. FROM INVESTMENT LOGIC TO ACCOUNTING CONSTRAINTS: A CONCEPTUAL FRAMEWORK AND OPERATIONAL MATRIX FOR RISKS, IMPAIRMENT AND FINANCIAL GOVERNANCE IN SPORT. Studia Universitatis Babeș-Bolyai Negotia, [S. l.], v. 71, n. 1, p. 55–96, 2026. DOI: 10.24193/subbnegotia.2026.1.04. Disponível em: https://studia.reviste.ubbcluj.ro/index.php/subbnegotia/article/view/10154. Acesso em: 31 mar. 2026.