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 41 / PDF DL 97 / PDF views 24

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 40 / PDF DL 80 / PDF views 18

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 26 / PDF DL 45 / PDF views 12

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 37 / PDF DL 51 / PDF views 11

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 67 / PDF DL 125 / PDF views 48

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 17 / PDF DL 58 / PDF views 3

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 15 / PDF DL 52 / PDF views 5

Abstract | PDF (451.59 KB)


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