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Number 1, January 2023 / CECCAR Business Review

Number 1 / January 2023

Post-Pandemic Effects on the Business Environment and the Accounting Profession

Post-Pandemic Effects on the Business Environment and the Accounting Profession

Claudia-Florina Botar

Financial accounting and reporting

Pages: 2-9

Number 1, January 2023

DOI: dx.doi.org/10.37945/cbr.2023.01.01

Statistics: views 95 / PDF DL 216 / PDF views 65

Abstract | PDF (229.65 KB)

Entities Assessment Methods Based on the Notion of Goodwill

Entities Assessment Methods Based on the Notion of Goodwill

Dorina Plescaci

Business valuation

Pages: 10-18

Number 1, January 2023

DOI: dx.doi.org/10.37945/cbr.2023.01.02

Statistics: views 135 / PDF DL 276 / PDF views 85

Abstract | PDF (249.83 KB)

Study on the Preoccupation of the Natural Persons Beneficiaries of Touristic Services for the Corresponding Accounting and Fiscal Information

Study on the Preoccupation of the Natural Persons Beneficiaries of Touristic Services for the Corresponding Accounting and Fiscal Information

Bogdan Cosmin Gomoi

Finance

Pages: 19-29

Number 1, January 2023

DOI: dx.doi.org/10.37945/cbr.2023.01.03

Statistics: views 64 / PDF DL 175 / PDF views 32

Abstract | PDF (233.93 KB)

The Accounting and Fiscal Regime of Dividends in 2023

The Accounting and Fiscal Regime of Dividends in 2023

Lucian Cernușca

Financial accounting and reporting

Pages: 30-41

Number 1, January 2023

DOI: dx.doi.org/10.37945/cbr.2023.01.04

Statistics: views 470 / PDF DL 440 / PDF views 203

Abstract | PDF (241.68 KB)

The Impact of Additional Taxation of Part-Time Employment Contracts in the Romanian Economy Against the Background of an Accumulation of Recessions

The Impact of Additional Taxation of Part-Time Employment Contracts in the Romanian Economy Against the Background of an Accumulation of Recessions

Antonia-Cătălina Horvat

Taxation

Pages: 42-49

Number 1, January 2023

DOI: dx.doi.org/10.37945/cbr.2023.01.05

Statistics: views 88 / PDF DL 208 / PDF views 81

Abstract | PDF (231.40 KB)

Analysis of the Decisive Factors of the VAT Gap

Analysis of the Decisive Factors of the VAT Gap

Radu Ciobanu, Adriana Florina Popa, Daniela-Nicoleta Sahlian

Taxation

Pages: 50-57

Number 1, January 2023

DOI: dx.doi.org/10.37945/cbr.2023.01.06

Statistics: views 126 / PDF DL 295 / PDF views 88

Abstract | PDF (211.24 KB)

The Influence of Information Asymmetry, Profitability and Company Size on Earnings Management in Companies in the Goods and Consumption Industry Sector Listed on the Indonesian Stock Exchange for the 2016-2020 Period

The Influence of Information Asymmetry, Profitability and Company Size on Earnings Management in Companies in the Goods and Consumption Industry Sector Listed on the Indonesian Stock Exchange for the 2016-2020 Period

Magdalena Judika Br. Siringoringo, Jadongan Sijabatb

Financial and performance management

Pages: 58-72

Number 1, January 2023

DOI: dx.doi.org/10.37945/cbr.2023.01.07

Statistics: views 0 / PDF DL 184 / PDF views 23

Abstract | PDF (288.00 KB)