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 166 / PDF DL 583 / PDF views 99

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 203 / PDF DL 478 / PDF views 101

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 510 / PDF DL 1572 / PDF views 300

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 209 / PDF DL 377 / PDF views 70

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 207 / PDF DL 801 / PDF views 97

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 58 / PDF DL 178 / PDF views 31

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 72 / PDF DL 419 / PDF views 35

Abstract | PDF (322.33 KB)


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