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 67 / PDF DL 74 / PDF views 29

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 59 / PDF DL 157 / PDF views 37

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 94 / PDF DL 1094 / PDF views 93

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 66 / PDF DL 883 / PDF views 31

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 17 / PDF DL 46 / PDF views 4

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 31 / PDF DL 43 / PDF views 11

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 65 / PDF DL 73 / PDF views 28

Abstract | PDF (375.76 KB)


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