Financial accounting and reporting

Accounting Principles Compliance – the True and Fair View Recipe. A Theoretical Perspective on the Contribution of Accounting Principles to the Financial Reporting Objective Achievement (II)

Accounting Principles Compliance – the True and Fair View Recipe. A Theoretical Perspective on the Contribution of Accounting Principles to the Financial Reporting Objective Achievement (II)

Claudia Cătălina Ciocan

Pages: 3-11

Published online: 28 Oct 2021

DOI: dx.doi.org/10.37945/cbr.2021.09.01

Statistics: views 96 / PDF DL 192 / PDF views 65

Abstract | PDF (386.14 KB)

Finance

The Financial Analyses of an Entity from the Tourism Field – Between Normality and the COVID-19 Pandemic

The Financial Analyses of an Entity from the Tourism Field – Between Normality and the COVID-19 Pandemic

Bogdan Cosmin Gomoi

Pages: 12-21

Published online: 28 Oct 2021

DOI: dx.doi.org/10.37945/cbr.2021.09.02

Statistics: views 96 / PDF DL 280 / PDF views 58

Abstract | PDF (394.11 KB)

Taxation

Adjusting the Tax Base of the Value Added Tax

Adjusting the Tax Base of the Value Added Tax

Lucian Cernușca

Pages: 22-32

Published online: 28 Oct 2021

DOI: dx.doi.org/10.37945/cbr.2021.09.03

Statistics: views 200 / PDF DL 1432 / PDF views 138

Abstract | PDF (408.29 KB)

Taxation

Tax Inspection

Tax Inspection

Raluca Cristina Andrei

Pages: 33-44

Published online: 28 Oct 2021

DOI: dx.doi.org/10.37945/cbr.2021.09.04

Statistics: views 99 / PDF DL 1131 / PDF views 50

Abstract | PDF (374.36 KB)

Financial accounting and reporting

The Impact of Applying AAOIFI in Islamic Banks. Case Study in Iraqi Islamic Banks (I)

The Impact of Applying AAOIFI in Islamic Banks. Case Study in Iraqi Islamic Banks (I)

Dhiaa Al Deen Alazzawi, Ileana Nișulescu-Ashrafzadeh

Pages: 45-51

Published online: 28 Oct 2021

DOI: dx.doi.org/10.37945/cbr.2021.09.05

Statistics: views 31 / PDF DL 142 / PDF views 6

Abstract | PDF (358.93 KB)

Business strategy, risk and corporate governance

Working Capital Management and Cash Holdings: Evidence from LQ45 Companies in Indonesia

Working Capital Management and Cash Holdings: Evidence from LQ45 Companies in Indonesia

Anggita Langgeng Wijaya, Mayang Resqita Ayu Nadya

Pages: 52-62

Published online: 28 Oct 2021

DOI: dx.doi.org/10.37945/cbr.2021.09.06

Statistics: views 40 / PDF DL 139 / PDF views 15

Abstract | PDF (390.37 KB)

Taxation

Direct Taxation in the European Union Countries (II)

Direct Taxation in the European Union Countries (II)

Maria-Cosmina Pințea

Pages: 63-72

Published online: 28 Oct 2021

DOI: dx.doi.org/10.37945/cbr.2021.09.07

Statistics: views 87 / PDF DL 186 / PDF views 38

Abstract | PDF (375.76 KB)


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