Number 6 / June 2023

The Relationship Between Sustainability Reporting and Corporate Performance. Evidence from the European Energy Sector

The Relationship Between Sustainability Reporting and Corporate Performance. Evidence from the European Energy Sector

Pompei Mititean, Nicoleta-Florina Sărmaș

Sustainability and non-financial reporting

Pages: 1-11

Number 6, June 2023

DOI: dx.doi.org/10.37945/cbr.2023.06.01

Statistics: views 84 / PDF DL 113 / PDF views 48

Abstract | PDF (241.89 KB)

Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (III)

Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (III)

Paul C. Șchiopu

Financial accounting and reporting

Pages: 12-18

Number 6, June 2023

DOI: dx.doi.org/10.37945/cbr.2023.06.02

Statistics: views 47 / PDF DL 88 / PDF views 22

Abstract | PDF (187.15 KB)

Dynamic Diagnosis of a Company’s Financial Position from the Hospitality Industry

Dynamic Diagnosis of a Company’s Financial Position from the Hospitality Industry

Bogdan Cosmin Gomoi

Financial and performance management

Pages: 19-29

Number 6, June 2023

DOI: dx.doi.org/10.37945/cbr.2023.06.03

Statistics: views 43 / PDF DL 102 / PDF views 24

Abstract | PDF (240.41 KB)

Assessment Approaches: The Income Approach (II)

Assessment Approaches: The Income Approach (II)

Elena Valentina Țilică, Radu Ciobanu

Business valuation

Pages: 30-36

Number 6, June 2023

DOI: dx.doi.org/10.37945/cbr.2023.06.04

Statistics: views 93 / PDF DL 135 / PDF views 44

Abstract | PDF (243.27 KB)

Rules Regarding the Exit from the Microenterprises Income Taxation System During the Tax Year

Rules Regarding the Exit from the Microenterprises Income Taxation System During the Tax Year

Lucian Cernușca

Taxation

Pages: 37-46

Number 6, June 2023

DOI: dx.doi.org/10.37945/cbr.2023.06.05

Statistics: views 118 / PDF DL 144 / PDF views 59

Abstract | PDF (222.26 KB)

Green Image and Incentives: Unraveling Their Moderating Impact on Green Innovations, Investor Perception and Financial Performance

Green Image and Incentives: Unraveling Their Moderating Impact on Green Innovations, Investor Perception and Financial Performance

Mayank Jain

Sustainability and non-financial reporting

Pages: 47-59

Number 6, June 2023

DOI: dx.doi.org/10.37945/cbr.2023.06.06

Statistics: views 43 / PDF DL 81 / PDF views 11

Abstract | PDF (271.29 KB)

The Effect of the Audit Committee on the Firm Value of State-Owned Enterprises in Indonesia: The Mediation Role of Financial Performance

The Effect of the Audit Committee on the Firm Value of State-Owned Enterprises in Indonesia: The Mediation Role of Financial Performance

Anggita Langgeng Wijaya, Ima Widha Ratnasari

Internal control, audit and assurance

Pages: 60-72

Number 6, June 2023

DOI: dx.doi.org/10.37945/cbr.2023.06.07

Statistics: views 23 / PDF DL 96 / PDF views 14

Abstract | PDF (272.08 KB)


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