Financial accounting and reporting

Account Management and Accounting Operations Specific to the Agricultural Cooperatives (II)

Paul C. Șchiopu

Pages: 3-9

Published online: 20 Apr 2022

DOI: dx.doi.org/10.37945/cbr.2022.03.01

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Abstract | PDF (204.71 KB)

Financial accounting and reporting

LLC Versus NGO, Similarities and Differences Regarding the Accounting and Tax Treatment Applicable to the Trade and Financial Discounts

Elena Stănciulescu

Pages: 10-16

Published online: 20 Apr 2022

DOI: dx.doi.org/10.37945/cbr.2022.03.02

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Abstract | PDF (189.43 KB)

Management accounting

The Influence of Contingent Factors on Spreading the Activity-Based Costing Method (I)

Elena Daniela Crișan, Luminița Ramona Grama

Pages: 17-25

Published online: 20 Apr 2022

DOI: dx.doi.org/10.37945/cbr.2022.03.03

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Abstract | PDF (221.83 KB)

Finance

Analysis of the Financial Position and Performances at an Entity in the Construction Field

Bogdan Cosmin Gomoi

Pages: 26-36

Published online: 20 Apr 2022

DOI: dx.doi.org/10.37945/cbr.2022.03.04

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Abstract | PDF (243.40 KB)

Taxation

Fiscal Obligations of the Associations Without Legal Personality Set Up Between Natural Persons

Lucian Cernușca

Pages: 37-47

Published online: 20 Apr 2022

DOI: dx.doi.org/10.37945/cbr.2022.03.05

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Abstract | PDF (207.87 KB)

Business law

The Contract – Main Source of Civil Obligations. Classification of Contracts

Ioana Nely Militaru

Pages: 48-52

Published online: 20 Apr 2022

DOI: dx.doi.org/10.37945/cbr.2022.03.06

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Abstract | PDF (234.31 KB)

Financial accounting and reporting

Research on the Role of the Company’s Financial Statements in the Decision-Making Process

Adriana Florina Popa, Mihaela Andreea Nedelea

Pages: 53-61

Published online: 20 Apr 2022

DOI: dx.doi.org/10.37945/cbr.2022.03.07

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Abstract | PDF (425.68 KB)

Business strategy, risk and corporate governance

Dividend Policy and Firm Value in Indonesia: The Moderating Role of Capital Structure

Vriska Mega Pratiwi, Anggita Langgeng Wijaya, Ratih Paramitasari

Pages: 62-72

Published online: 20 Apr 2022

DOI: dx.doi.org/10.37945/cbr.2022.03.08

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Abstract | PDF (378.77 KB)