POP, Iustin Atanasiu, et al. “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, vol. 71, no. 1, Mar. 2026, pp. 55-96, doi:10.24193/subbnegotia.2026.1.04.