Sustainability and non-financial reporting

The Role of the Accounting Profession in Sustainable Business Development: Financial, Social and Environmental Dimensions

Codruța Daniela Pavel, Aura Emanuela Domil, Alin Emanuel Artene

Pages: 2-8

Published online: 28 Feb 2025

DOI: dx.doi.org/10.37945/cbr.2025.01.01

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Abstract | PDF (223.10 KB)

Sustainability and non-financial reporting

Human Capital Reporting in Romania: An Analysis of the Top 10 Companies Listed on BVB, BET Index

Nicoleta-Maria Ienciu, Ionel-Alin Ienciu, Mugurel Gabriel Sorin Pop

Pages: 9-15

Published online: 28 Feb 2025

DOI: dx.doi.org/10.37945/cbr.2025.01.02

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Abstract | PDF (405.93 KB)

Financial and performance management

Budgetary Management of Investments

Corina-Graziella Bâtcă-Dumitru, Daniela-Nicoleta Sahlian, Cleopatra Șendroiu

Pages: 16-26

Published online: 28 Feb 2025

DOI: dx.doi.org/10.37945/cbr.2025.01.03

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Abstract | PDF (248.18 KB)

Financial and performance management

Analysis of Profitability and Resource Management at the Level of Three European Motor Vehicle Manufacturers

Bogdan Cosmin Gomoi

Pages: 27-36

Published online: 28 Feb 2025

DOI: dx.doi.org/10.37945/cbr.2025.01.04

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Abstract | PDF (238.23 KB)

Taxation

Reporting in the Single Return of Income from Independent Activities Obtained in 2024 by Natural Persons

Lucian Cernușca

Pages: 37-48

Published online: 28 Feb 2025

DOI: dx.doi.org/10.37945/cbr.2025.01.05

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Abstract | PDF (202.85 KB)

Taxation

Forms, Methods and Tools for Conducting Tax Control

Elena Stănciulescu

Pages: 49-58

Published online: 28 Feb 2025

DOI: dx.doi.org/10.37945/cbr.2025.01.06

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Abstract | PDF (223.51 KB)

Finance

Young People’s Financial Preferences: The Impact of Loan and Deposit Interest Rates on Borrowing and Saving Behaviors

Monica-Gabriela Perjescu, Pompei Mititean

Pages: 59-72

Published online: 28 Feb 2025

DOI: dx.doi.org/10.37945/cbr.2025.01.07

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Abstract | PDF (279.07 KB)