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 51 / PDF DL 246 / PDF views 17

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 40 / PDF DL 307 / PDF views 40

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 78 / PDF DL 246 / PDF views 59

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 51 / PDF DL 229 / PDF views 51

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 89 / PDF DL 221 / PDF views 55

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 100 / PDF DL 660 / PDF views 48

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, Barbara Deborah Erima Birungi

Pages: 73-82

Published online: 30 Apr 2025

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

Statistics: views 37 / PDF DL 204 / PDF views 5

Abstract | PDF (273.84 KB)


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