Number 10 / October 2025

The Accounting Profession in the Context of Digitalization and Artificial Intelligence. Case Study on Smart Accounting Platforms in Romania

The Accounting Profession in the Context of Digitalization and Artificial Intelligence. Case Study on Smart Accounting Platforms in Romania

Delia David, Daniela Pordea

Information management and technology

Pages: 2-9

Number 10, October 2025

DOI: dx.doi.org/10.37945/cbr.2025.10.01

Statistics: views 11 / PDF DL 7 / PDF views 1

Abstract | PDF (256.41 KB)

Red Flags in Accounting: The Role of Warning Signals in Forensic Investigation

Red Flags in Accounting: The Role of Warning Signals in Forensic Investigation

Robert-Aurelian Șova, Adriana Florina Popa

Financial accounting and reporting

Pages: 10-22

Number 10, October 2025

DOI: dx.doi.org/10.37945/cbr.2025.10.02

Statistics: views 6 / PDF DL 9 / PDF views 1

Abstract | PDF (267.23 KB)

Corporate Governance at European Standards: What’s New in the BVB Code 2025

Corporate Governance at European Standards: What’s New in the BVB Code 2025

Elena Stănciulescu

Business strategy, risk and corporate governance

Pages: 23-30

Number 10, October 2025

DOI: dx.doi.org/10.37945/cbr.2025.10.03

Statistics: views 5 / PDF DL 6 / PDF views 0

Abstract | PDF (244.17 KB)

The Degree of Indebtedness of Companies and How It Is Influenced by Financial Management Decisions

The Degree of Indebtedness of Companies and How It Is Influenced by Financial Management Decisions

Cătălina-Ioana Toader, Radu Ciobanu

Financial and performance management

Pages: 31-39

Number 10, October 2025

DOI: dx.doi.org/10.37945/cbr.2025.10.04

Statistics: views 10 / PDF DL 4 / PDF views 2

Abstract | PDF (244.11 KB)

Fiscal-Budgetary Measures with an Impact on Income Tax Introduced by Law No. 141/2025

Fiscal-Budgetary Measures with an Impact on Income Tax Introduced by Law No. 141/2025

Lucian Cernușca

Taxation

Pages: 40-51

Number 10, October 2025

DOI: dx.doi.org/10.37945/cbr.2025.10.05

Statistics: views 9 / PDF DL 19 / PDF views 18

Abstract | PDF (263.77 KB)

The Effects of Zimbabwean Dollar Depreciation on Financial Performance and Profitability Metrics of Formal Retail Firms

The Effects of Zimbabwean Dollar Depreciation on Financial Performance and Profitability Metrics of Formal Retail Firms

Takunda Gwyneth Zaranyika, Newman Wadesango

Financial and performance management

Pages: 52-70

Number 10, October 2025

DOI: dx.doi.org/10.37945/cbr.2025.10.06

Statistics: views 8 / PDF DL 8 / PDF views 1

Abstract | PDF (373.43 KB)

The Impact of Financing a Resilient Mining Infrastructure on the Economic Growth of Africa: A Systematic Review

The Impact of Financing a Resilient Mining Infrastructure on the Economic Growth of Africa: A Systematic Review

Shadreck Nhorito

Information management and technology

Pages: 71-89

Number 10, October 2025

DOI: dx.doi.org/10.37945/cbr.2025.10.07

Statistics: views 3 / PDF DL 3 / PDF views 0

Abstract | PDF (451.59 KB)


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