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 123 / PDF DL 148 / PDF views 77

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 100 / PDF DL 114 / PDF views 50

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 129 / PDF DL 132 / PDF views 74

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 167 / PDF DL 215 / PDF views 121

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 154 / PDF DL 169 / PDF views 70

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 75 / PDF DL 333 / PDF views 44

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 147 / PDF DL 311 / PDF views 116

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 30 / PDF DL 107 / PDF views 14

Abstract | PDF (378.77 KB)


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