Sustainability and nonfinancial reporting

Approaching Sustainability in the Accounting Profession in Romania

Approaching Sustainability in the Accounting Profession in Romania

Robert-Aurelian Șova, Adriana Florina Popa

Pages: 3-7

Published online: 20 Dec 2022

DOI: dx.doi.org/10.37945/cbr.2022.11.01

Statistics: views 211 / PDF DL 315 / PDF views 106

Abstract | PDF (199.38 KB)

Financial accounting and reporting

Practical Aspects Regarding the Accounting of Social Enterprises

Practical Aspects Regarding the Accounting of Social Enterprises

Cristina Nicolaescu, Monica Bija

Pages: 8-14

Published online: 20 Dec 2022

DOI: dx.doi.org/10.37945/cbr.2022.11.02

Statistics: views 308 / PDF DL 458 / PDF views 136

Abstract | PDF (195.84 KB)

Financial and performance management

Economic-Financial Analysis Indicators Used in Measuring the Performance of the IT Industry in Romania

Economic-Financial Analysis Indicators Used in Measuring the Performance of the IT Industry in Romania

Cristian-Remus Jurj

Pages: 15-23

Published online: 20 Dec 2022

DOI: dx.doi.org/10.37945/cbr.2022.11.03

Statistics: views 132 / PDF DL 331 / PDF views 73

Abstract | PDF (228.44 KB)

Financial and performance management

Applying the Financial Diagnosis Indicators on an Entity Manufacturing Energy Resources Versus on an Entity Purchasing Energy Resources for Trading Purposes, in the Context of the Energy Crisis

Applying the Financial Diagnosis Indicators on an Entity Manufacturing Energy Resources Versus on an Entity Purchasing Energy Resources for Trading Purposes, in the Context of the Energy Crisis

Adelin-Nicolae Mateș

Pages: 24-38

Published online: 20 Dec 2022

DOI: dx.doi.org/10.37945/cbr.2022.11.04

Statistics: views 131 / PDF DL 282 / PDF views 67

Abstract | PDF (276.54 KB)

Taxation

Redirecting the Corporate Tax/the Microenterprises Income Tax for Making Sponsorships

Redirecting the Corporate Tax/the Microenterprises Income Tax for Making Sponsorships

Lucian Cernușca

Pages: 39-50

Published online: 20 Dec 2022

DOI: dx.doi.org/10.37945/cbr.2022.11.05

Statistics: views 327 / PDF DL 330 / PDF views 138

Abstract | PDF (231.55 KB)

Taxation

Study Regarding Certain Convergences and Divergences in the Communication Between Public Institutions and the Private Environment with Regard to the Tax Obligations and Statements

Study Regarding Certain Convergences and Divergences in the Communication Between Public Institutions and the Private Environment with Regard to the Tax Obligations and Statements

Bogdan Cosmin Gomoi

Pages: 51-64

Published online: 20 Dec 2022

DOI: dx.doi.org/10.37945/cbr.2022.11.06

Statistics: views 76 / PDF DL 278 / PDF views 26

Abstract | PDF (254.18 KB)

Business strategy, risk and corporate governance

How Analytics Creates Strategic Business Value: Perspectives from French MNCs

How Analytics Creates Strategic Business Value: Perspectives from French MNCs

Akhter Salahuddin Mohammed

Pages: 65-72

Published online: 20 Dec 2022

DOI: dx.doi.org/10.37945/cbr.2022.11.07

Statistics: views 38 / PDF DL 221 / PDF views 19

Abstract | PDF (247.88 KB)


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