Business strategy, risk and corporate governance

Exemplifying the Effect of Big Bath Accounting in the Pandemic

Exemplifying the Effect of Big Bath Accounting in the Pandemic

Valentin Burcă, Dorel Mateș, Oana Bogdan

Pages: 3-16

Published online: 30 Mar 2021

DOI: dx.doi.org/10.37945/cbr.2021.02.01

Statistics: views 133 / PDF DL 385 / PDF views 92

Abstract | PDF (547.67 KB)

Financial accounting and reporting

The Role of Professional Accountants in Entity Management

The Role of Professional Accountants in Entity Management

Anamaria Ghiura, Marta Grancea

Pages: 17-24

Published online: 30 Mar 2021

DOI: dx.doi.org/10.37945/cbr.2021.02.02

Statistics: views 145 / PDF DL 294 / PDF views 83

Abstract | PDF (281.85 KB)

Financial accounting and reporting

Comparative Study on the Valuation of Property, Plant and Equipment after Recognition – IAS 16 vs. OMPF No. 1802/2014

Comparative Study on the Valuation of Property, Plant and Equipment after Recognition – IAS 16 vs. OMPF No. 1802/2014

Mărioara Molociniuc (Hrițcan)

Pages: 25-38

Published online: 30 Mar 2021

DOI: dx.doi.org/10.37945/cbr.2021.02.03

Statistics: views 396 / PDF DL 1280 / PDF views 244

Abstract | PDF (589.53 KB)

Financial and performance management

The Performance Factors at the Level of the Financial Management of an Economic Entity – Between Normality and the COVID-19 Pandemic

The Performance Factors at the Level of the Financial Management of an Economic Entity – Between Normality and the COVID-19 Pandemic

Bogdan Cosmin Gomoi

Pages: 39-43

Published online: 30 Mar 2021

DOI: dx.doi.org/10.37945/cbr.2021.02.04

Statistics: views 170 / PDF DL 214 / PDF views 63

Abstract | PDF (243.83 KB)

Taxation

Single Return for 2021

Single Return for 2021

Lucian Cernușca

Pages: 44-52

Published online: 30 Mar 2021

DOI: dx.doi.org/10.37945/cbr.2021.02.05

Statistics: views 162 / PDF DL 651 / PDF views 96

Abstract | PDF (324.30 KB)

Taxation

Quantitative Research Regarding the Impact of Amending the VAT Legislation on the Business Environment and on the Population

Quantitative Research Regarding the Impact of Amending the VAT Legislation on the Business Environment and on the Population

George-Adrian Stanciu

Pages: 53-63

Published online: 30 Mar 2021

DOI: dx.doi.org/10.37945/cbr.2021.02.06

Statistics: views 50 / PDF DL 130 / PDF views 27

Abstract | PDF (386.84 KB)

Business strategy, risk and corporate governance

Accounting Conservatism and Cost of Equity Capital – Evidence from Indonesia

Accounting Conservatism and Cost of Equity Capital – Evidence from Indonesia

Ratna Puji Astuti Krismiaji

Pages: 64-72

Published online: 30 Mar 2021

DOI: dx.doi.org/10.37945/cbr.2021.02.07

Statistics: views 59 / PDF DL 261 / PDF views 28

Abstract | PDF (322.33 KB)


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