Business strategy, risk and corporate governance

Exemplifying the Effect of Big Bath Accounting in the Pandemic

Exemplifying the Effect of Big Bath Accounting in the Pandemic

Valentin Burcă, Dorel Mateș, Oana Bogdan

Pages: 3-16

Published online: 30 Mar 2021

DOI: dx.doi.org/10.37945/cbr.2021.02.01

Statistics: views 135 / PDF DL 394 / PDF views 93

Abstract | PDF (547.67 KB)

Financial accounting and reporting

The Role of Professional Accountants in Entity Management

The Role of Professional Accountants in Entity Management

Anamaria Ghiura, Marta Grancea

Pages: 17-24

Published online: 30 Mar 2021

DOI: dx.doi.org/10.37945/cbr.2021.02.02

Statistics: views 147 / PDF DL 298 / PDF views 85

Abstract | PDF (281.85 KB)

Financial accounting and reporting

Comparative Study on the Valuation of Property, Plant and Equipment after Recognition – IAS 16 vs. OMPF No. 1802/2014

Comparative Study on the Valuation of Property, Plant and Equipment after Recognition – IAS 16 vs. OMPF No. 1802/2014

Mărioara Molociniuc (Hrițcan)

Pages: 25-38

Published online: 30 Mar 2021

DOI: dx.doi.org/10.37945/cbr.2021.02.03

Statistics: views 415 / PDF DL 1289 / PDF views 245

Abstract | PDF (589.53 KB)

Financial and performance management

The Performance Factors at the Level of the Financial Management of an Economic Entity – Between Normality and the COVID-19 Pandemic

The Performance Factors at the Level of the Financial Management of an Economic Entity – Between Normality and the COVID-19 Pandemic

Bogdan Cosmin Gomoi

Pages: 39-43

Published online: 30 Mar 2021

DOI: dx.doi.org/10.37945/cbr.2021.02.04

Statistics: views 180 / PDF DL 215 / PDF views 64

Abstract | PDF (243.83 KB)

Taxation

Single Return for 2021

Single Return for 2021

Lucian Cernușca

Pages: 44-52

Published online: 30 Mar 2021

DOI: dx.doi.org/10.37945/cbr.2021.02.05

Statistics: views 173 / PDF DL 652 / PDF views 96

Abstract | PDF (324.30 KB)

Taxation

Quantitative Research Regarding the Impact of Amending the VAT Legislation on the Business Environment and on the Population

Quantitative Research Regarding the Impact of Amending the VAT Legislation on the Business Environment and on the Population

George-Adrian Stanciu

Pages: 53-63

Published online: 30 Mar 2021

DOI: dx.doi.org/10.37945/cbr.2021.02.06

Statistics: views 51 / PDF DL 135 / PDF views 27

Abstract | PDF (386.84 KB)

Business strategy, risk and corporate governance

Accounting Conservatism and Cost of Equity Capital – Evidence from Indonesia

Accounting Conservatism and Cost of Equity Capital – Evidence from Indonesia

Ratna Puji Astuti Krismiaji

Pages: 64-72

Published online: 30 Mar 2021

DOI: dx.doi.org/10.37945/cbr.2021.02.07

Statistics: views 59 / PDF DL 267 / PDF views 30

Abstract | PDF (322.33 KB)


This website uses cookies to analyze the traffic and to improve the browsing experience. The cookies of third party companies / services placed on this site (Google Analytics, Facebook, Twitter, Disqus) are included here. By continuing to use this website, you agree to the storage of all cookies on your device.