Sustainability and non-financial 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 120 / PDF DL 68 / PDF views 56

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 103 / PDF DL 80 / PDF views 54

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 71 / PDF DL 67 / PDF views 31

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 70 / PDF DL 52 / PDF views 31

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 178 / PDF DL 149 / PDF views 77

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 45 / PDF DL 34 / PDF views 20

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 25 / PDF DL 25 / PDF views 13

Abstract | PDF (247.88 KB)


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