Financial accounting and reporting

Accounting Principles Compliance – the True and Fair View Recipe. A Theoretical Perspective on the Contribution of Accounting Principles to the Financial Reporting Objective Achievement (II)

Accounting Principles Compliance – the True and Fair View Recipe. A Theoretical Perspective on the Contribution of Accounting Principles to the Financial Reporting Objective Achievement (II)

Claudia Cătălina Ciocan

Pages: 3-11

Published online: 28 Oct 2021

DOI: dx.doi.org/10.37945/cbr.2021.09.01

Statistics: views 102 / PDF DL 305 / PDF views 67

Abstract | PDF (386.14 KB)

Finance

The Financial Analyses of an Entity from the Tourism Field – Between Normality and the COVID-19 Pandemic

The Financial Analyses of an Entity from the Tourism Field – Between Normality and the COVID-19 Pandemic

Bogdan Cosmin Gomoi

Pages: 12-21

Published online: 28 Oct 2021

DOI: dx.doi.org/10.37945/cbr.2021.09.02

Statistics: views 102 / PDF DL 402 / PDF views 59

Abstract | PDF (394.11 KB)

Taxation

Adjusting the Tax Base of the Value Added Tax

Adjusting the Tax Base of the Value Added Tax

Lucian Cernușca

Pages: 22-32

Published online: 28 Oct 2021

DOI: dx.doi.org/10.37945/cbr.2021.09.03

Statistics: views 210 / PDF DL 1539 / PDF views 143

Abstract | PDF (408.29 KB)

Taxation

Tax Inspection

Tax Inspection

Raluca Cristina Andrei

Pages: 33-44

Published online: 28 Oct 2021

DOI: dx.doi.org/10.37945/cbr.2021.09.04

Statistics: views 108 / PDF DL 1295 / PDF views 57

Abstract | PDF (374.36 KB)

Financial accounting and reporting

The Impact of Applying AAOIFI in Islamic Banks. Case Study in Iraqi Islamic Banks (I)

The Impact of Applying AAOIFI in Islamic Banks. Case Study in Iraqi Islamic Banks (I)

Dhiaa Al Deen Alazzawi, Ileana Nișulescu-Ashrafzadeh

Pages: 45-51

Published online: 28 Oct 2021

DOI: dx.doi.org/10.37945/cbr.2021.09.05

Statistics: views 42 / PDF DL 258 / PDF views 6

Abstract | PDF (358.93 KB)

Business strategy, risk and corporate governance

Working Capital Management and Cash Holdings: Evidence from LQ45 Companies in Indonesia

Working Capital Management and Cash Holdings: Evidence from LQ45 Companies in Indonesia

Anggita Langgeng Wijaya, Mayang Resqita Ayu Nadya

Pages: 52-62

Published online: 28 Oct 2021

DOI: dx.doi.org/10.37945/cbr.2021.09.06

Statistics: views 46 / PDF DL 248 / PDF views 15

Abstract | PDF (390.37 KB)

Taxation

Direct Taxation in the European Union Countries (II)

Direct Taxation in the European Union Countries (II)

Maria-Cosmina Pințea

Pages: 63-72

Published online: 28 Oct 2021

DOI: dx.doi.org/10.37945/cbr.2021.09.07

Statistics: views 96 / PDF DL 307 / PDF views 40

Abstract | PDF (375.76 KB)


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