Financial accounting and reporting

Account Management and Accounting Operations Specific to the Agricultural Cooperatives (II)

Account Management and Accounting Operations Specific to the Agricultural Cooperatives (II)

Paul C. Șchiopu

Pages: 3-9

Published online: 20 Apr 2022

DOI: dx.doi.org/10.37945/cbr.2022.03.01

Statistics: views 138 / PDF DL 178 / PDF views 84

Abstract | PDF (204.71 KB)

Financial accounting and reporting

LLC Versus NGO, Similarities and Differences Regarding the Accounting and Tax Treatment Applicable to the Trade and Financial Discounts

LLC Versus NGO, Similarities and Differences Regarding the Accounting and Tax Treatment Applicable to the Trade and Financial Discounts

Elena Stănciulescu

Pages: 10-16

Published online: 20 Apr 2022

DOI: dx.doi.org/10.37945/cbr.2022.03.02

Statistics: views 112 / PDF DL 139 / PDF views 54

Abstract | PDF (189.43 KB)

Management accounting

The Influence of Contingent Factors on Spreading the Activity-Based Costing Method (I)

The Influence of Contingent Factors on Spreading the Activity-Based Costing Method (I)

Elena Daniela Crișan, Luminița Ramona Grama

Pages: 17-25

Published online: 20 Apr 2022

DOI: dx.doi.org/10.37945/cbr.2022.03.03

Statistics: views 152 / PDF DL 168 / PDF views 99

Abstract | PDF (221.83 KB)

Finance

Analysis of the Financial Position and Performances at an Entity in the Construction Field

Analysis of the Financial Position and Performances at an Entity in the Construction Field

Bogdan Cosmin Gomoi

Pages: 26-36

Published online: 20 Apr 2022

DOI: dx.doi.org/10.37945/cbr.2022.03.04

Statistics: views 191 / PDF DL 253 / PDF views 145

Abstract | PDF (243.40 KB)

Taxation

Fiscal Obligations of the Associations Without Legal Personality Set Up Between Natural Persons

Fiscal Obligations of the Associations Without Legal Personality Set Up Between Natural Persons

Lucian Cernușca

Pages: 37-47

Published online: 20 Apr 2022

DOI: dx.doi.org/10.37945/cbr.2022.03.05

Statistics: views 186 / PDF DL 202 / PDF views 97

Abstract | PDF (207.87 KB)

Business law

The Contract – Main Source of Civil Obligations. Classification of Contracts

The Contract – Main Source of Civil Obligations. Classification of Contracts

Ioana Nely Militaru

Pages: 48-52

Published online: 20 Apr 2022

DOI: dx.doi.org/10.37945/cbr.2022.03.06

Statistics: views 88 / PDF DL 366 / PDF views 55

Abstract | PDF (234.31 KB)

Financial accounting and reporting

Research on the Role of the Company’s Financial Statements in the Decision-Making Process

Research on the Role of the Company’s Financial Statements in the Decision-Making Process

Adriana Florina Popa, Mihaela Andreea Nedelea

Pages: 53-61

Published online: 20 Apr 2022

DOI: dx.doi.org/10.37945/cbr.2022.03.07

Statistics: views 162 / PDF DL 382 / PDF views 144

Abstract | PDF (425.68 KB)

Business strategy, risk and corporate governance

Dividend Policy and Firm Value in Indonesia: The Moderating Role of Capital Structure

Dividend Policy and Firm Value in Indonesia: The Moderating Role of Capital Structure

Vriska Mega Pratiwi, Anggita Langgeng Wijaya, Ratih Paramitasari

Pages: 62-72

Published online: 20 Apr 2022

DOI: dx.doi.org/10.37945/cbr.2022.03.08

Statistics: views 32 / PDF DL 141 / PDF views 20

Abstract | PDF (378.77 KB)


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