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 51 / PDF DL 80 / PDF views 20

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 58 / PDF DL 71 / PDF views 29

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 127 / PDF DL 187 / PDF views 71

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 56 / PDF DL 50 / PDF views 29

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 102 / PDF DL 398 / PDF views 82

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 23 / PDF DL 22 / PDF views 10

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 25 / PDF DL 28 / PDF views 8

Abstract | PDF (322.33 KB)


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