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 92 / PDF DL 178 / PDF views 58

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 89 / PDF DL 268 / PDF views 56

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 192 / PDF DL 1406 / PDF views 128

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 95 / PDF DL 1120 / PDF views 48

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 28 / PDF DL 133 / PDF views 5

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 37 / PDF DL 126 / PDF views 14

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 83 / PDF DL 169 / PDF views 35

Abstract | PDF (375.76 KB)


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