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 189 / PDF views 64

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 95 / PDF DL 279 / 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 198 / PDF DL 1431 / PDF views 136

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 98 / PDF DL 1129 / PDF views 49

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 140 / 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 39 / PDF DL 136 / 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 85 / PDF DL 182 / PDF views 37

Abstract | PDF (375.76 KB)


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