Financial accounting and reporting

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

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

Statistics: views 82 / PDF DL 84 / PDF views 28

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

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

Statistics: views 57 / PDF DL 60 / PDF views 23

Abstract | PDF (189.43 KB)

Management accounting

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

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

Statistics: views 73 / PDF DL 56 / PDF views 33

Abstract | PDF (221.83 KB)

Finance

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

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

Statistics: views 95 / PDF DL 110 / PDF views 59

Abstract | PDF (243.40 KB)

Taxation

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

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

Statistics: views 93 / PDF DL 92 / PDF views 34

Abstract | PDF (207.87 KB)

Business law

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

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

Statistics: views 50 / PDF DL 276 / PDF views 28

Abstract | PDF (234.31 KB)

Financial accounting and reporting

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

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

Statistics: views 85 / PDF DL 134 / PDF views 60

Abstract | PDF (425.68 KB)

Business strategy, risk and corporate governance

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

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

Statistics: views 24 / PDF DL 41 / PDF views 9

Abstract | PDF (378.77 KB)


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