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 70 / PDF DL 67 / PDF views 25

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 47 / PDF DL 47 / PDF views 20

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 56 / PDF DL 39 / PDF views 26

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 73 / PDF DL 90 / PDF views 41

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 65 / PDF DL 51 / PDF views 25

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 40 / PDF DL 188 / PDF views 22

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 60 / PDF DL 72 / PDF views 43

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 23 / PDF DL 23 / PDF views 6

Abstract | PDF (378.77 KB)


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