Sustainability and nonfinancial reporting

Corporate Governance and Sustainability in the Healthcare Industry. The Impact of Diversity and Transparency on Social and Environmental Performance

Corporate Governance and Sustainability in the Healthcare Industry. The Impact of Diversity and Transparency on Social and Environmental Performance

Petrică-Dumitru Becheș

Pages: 2-14

Published online: 30 Apr 2025

DOI: dx.doi.org/10.37945/cbr.2025.03.01

Statistics: views 33 / PDF DL 99 / PDF views 13

Abstract | PDF (292.83 KB)

Business strategy, risk and corporate governance

The Impact of Foreign Direct Investment on Economic Development

The Impact of Foreign Direct Investment on Economic Development

David Rareș Tituleasa Costache, Pompei Mititean

Pages: 15-27

Published online: 30 Apr 2025

DOI: dx.doi.org/10.37945/cbr.2025.03.02

Statistics: views 29 / PDF DL 165 / PDF views 34

Abstract | PDF (282.93 KB)

Financial accounting and reporting

Various Aspects Regarding the Accounting of Leases to the User Lessee According to IFRS 16 Leases

Various Aspects Regarding the Accounting of Leases to the User Lessee According to IFRS 16 Leases

Marian Săcărin

Pages: 28-40

Published online: 30 Apr 2025

DOI: dx.doi.org/10.37945/cbr.2025.03.03

Statistics: views 46 / PDF DL 106 / PDF views 24

Abstract | PDF (253.79 KB)

Financial and performance management

Accounting and Performance Management Particularities at a Business and Management Consulting Firm

Accounting and Performance Management Particularities at a Business and Management Consulting Firm

Bogdan Cosmin Gomoi

Pages: 41-49

Published online: 30 Apr 2025

DOI: dx.doi.org/10.37945/cbr.2025.03.04

Statistics: views 43 / PDF DL 107 / PDF views 41

Abstract | PDF (230.00 KB)

Financial accounting and reporting

Accounting and Fiscal Treatment of Deductions and Perishables. Measures for Reducing Food Waste

Accounting and Fiscal Treatment of Deductions and Perishables. Measures for Reducing Food Waste

Elena Stănciulescu

Pages: 50-59

Published online: 30 Apr 2025

DOI: dx.doi.org/10.37945/cbr.2025.03.05

Statistics: views 58 / PDF DL 115 / PDF views 43

Abstract | PDF (226.42 KB)

Taxation

Examples Regarding the Reporting in the Single Return of Tax Obligations Owed by Individuals

Examples Regarding the Reporting in the Single Return of Tax Obligations Owed by Individuals

Lucian Cernușca

Pages: 60-72

Published online: 30 Apr 2025

DOI: dx.doi.org/10.37945/cbr.2025.03.06

Statistics: views 76 / PDF DL 527 / PDF views 46

Abstract | PDF (221.24 KB)

Internal control, audit and assurance

Internal Controls and Financial Performance of Small and Medium Enterprises in Mbale City, Uganda

Internal Controls and Financial Performance of Small and Medium Enterprises in Mbale City, Uganda

Isaac Peter Otai, Barbra Deborah Erima Birungi

Pages: 73-82

Published online: 30 Apr 2025

DOI: dx.doi.org/10.37945/cbr.2025.03.07

Statistics: views 23 / PDF DL 90 / PDF views 4

Abstract | PDF (273.84 KB)


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