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 Mateş, Oana Bogdan

Pages: 3-16

Published online: 30 Mar 2021

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

Statistics: views 169 / PDF DL 594 / PDF views 100

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 206 / PDF DL 492 / 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 (Hriţcan)

Pages: 25-38

Published online: 30 Mar 2021

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

Statistics: views 526 / PDF DL 1598 / PDF views 310

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 214 / PDF DL 388 / PDF views 70

Abstract | PDF (243.83 KB)

Taxation

Single Return for 2021

Single Return for 2021

Lucian Cernuşca

Pages: 44-52

Published online: 30 Mar 2021

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

Statistics: views 211 / PDF DL 809 / 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 62 / PDF DL 185 / PDF views 32

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 73 / PDF DL 426 / PDF views 37

Abstract | PDF (322.33 KB)


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