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Number 4, April 2024 / CECCAR Business Review

Number 4 / April 2024

The Pandemic Wave’s Legal Effects on Entrepreneurship in Romania. A Compilation from Midway Through the Global Health Crisis (I)

The Pandemic Wave’s Legal Effects on Entrepreneurship in Romania. A Compilation from Midway Through the Global Health Crisis (I)

Claudia-Florina Botar

Leadership and entrepreneurship

Pages: 1-14

Number 4, April 2024

DOI: dx.doi.org/10.37945/cbr.2024.04.01

Statistics: views 39 / PDF DL 127 / PDF views 16

Abstract | PDF (303.93 KB)

E-Commerce Activities Carried Out by Natural Persons. Accounting and Tax Treatment

E-Commerce Activities Carried Out by Natural Persons. Accounting and Tax Treatment

Elena Stănciulescu

Financial accounting and reporting

Pages: 15-26

Number 4, April 2024

DOI: dx.doi.org/10.37945/cbr.2024.04.02

Statistics: views 164 / PDF DL 236 / PDF views 67

Abstract | PDF (226.21 KB)

The Analysis of the Financial Indicators at the Level of an Entity in the Automotive Products Sector

The Analysis of the Financial Indicators at the Level of an Entity in the Automotive Products Sector

Bogdan Cosmin Gomoi

Financial and performance management

Pages: 27-35

Number 4, April 2024

DOI: dx.doi.org/10.37945/cbr.2024.04.03

Statistics: views 104 / PDF DL 183 / PDF views 56

Abstract | PDF (229.42 KB)

Comparative Analysis of the Notion of Related Enterprise by Reference to the Old and New Legislative Provisions Applicable to Micro-Enterprises

Comparative Analysis of the Notion of Related Enterprise by Reference to the Old and New Legislative Provisions Applicable to Micro-Enterprises

Mirela Păunescu

Taxation

Pages: 36-47

Number 4, April 2024

DOI: dx.doi.org/10.37945/cbr.2024.04.04

Statistics: views 88 / PDF DL 213 / PDF views 30

Abstract | PDF (270.63 KB)

New Developments in the Taxation of the Income from Independent Activities for Which the Net Income is Determined on a Real Basis

New Developments in the Taxation of the Income from Independent Activities for Which the Net Income is Determined on a Real Basis

Lucian Cernușca

Taxation

Pages: 48-55

Number 4, April 2024

DOI: dx.doi.org/10.37945/cbr.2024.04.05

Statistics: views 235 / PDF DL 273 / PDF views 83

Abstract | PDF (206.44 KB)

Ethical Dilemmas in Digital Accounting: A Comprehensive Literature Review

Ethical Dilemmas in Digital Accounting: A Comprehensive Literature Review

Adrian Groșanu, Melinda-Timea Fülöp, Nicolae Măgdaș

Information management and technology

Pages: 56-67

Number 4, April 2024

DOI: dx.doi.org/10.37945/cbr.2024.04.06

Statistics: views 59 / PDF DL 230 / PDF views 58

Abstract | PDF (427.13 KB)

The Influence of Corporate Governance Index and Related-Party Transactions on Company Value with Political Connections as a Moderation Variable: The Case of State-Owned Companies on the Indonesia Stock Exchange

The Influence of Corporate Governance Index and Related-Party Transactions on Company Value with Political Connections as a Moderation Variable: The Case of State-Owned Companies on the Indonesia Stock Exchange

Ima Widha Ratnasari, Gede Adi Yuniarta, Desak Nyoman Sri Werastuti

Business strategy, risk and corporate governance

Pages: 68-79

Number 4, April 2024

DOI: dx.doi.org/10.37945/cbr.2024.04.07

Statistics: views 47 / PDF DL 152 / PDF views 30

Abstract | PDF (294.43 KB)