The CECCAR BUSINESS REVIEW (CBR) is a monthly international peer-reviewed open access journal, in English and Romanian language, which serves as a medium for relevant original research articles, fast communication and high-quality reviews of recent advances in the areas of business science e.g., financial accounting and reporting; management accounting; information management and technology; taxation; business valuation; finance. The journal was first issued in 1992 as CONTABILITATEA, EXPERTIZA ȘI AUDITUL AFACERILOR (CEAA). The journal intends to bridge the gap between research and business practices to enhance innovation efficiency. For this purpose, the journal fosters academic/scholarly and professional/applied ... details