Information management and technology

The Accounting Profession in the Context of Digitalization and Artificial Intelligence. Case Study on Smart Accounting Platforms in Romania

The Accounting Profession in the Context of Digitalization and Artificial Intelligence. Case Study on Smart Accounting Platforms in Romania

Delia David, Daniela Pordea

Pages: 2-9

Published online: 28 Nov 2025

DOI: dx.doi.org/10.37945/cbr.2025.10.01

Statistics: views 36 / PDF DL 91 / PDF views 20

Abstract | PDF (256.41 KB)

Financial accounting and reporting

Red Flags in Accounting: The Role of Warning Signals in Forensic Investigation

Red Flags in Accounting: The Role of Warning Signals in Forensic Investigation

Robert-Aurelian Șova, Adriana Florina Popa

Pages: 10-22

Published online: 28 Nov 2025

DOI: dx.doi.org/10.37945/cbr.2025.10.02

Statistics: views 36 / PDF DL 74 / PDF views 16

Abstract | PDF (267.23 KB)

Business strategy, risk and corporate governance

Corporate Governance at European Standards: What’s New in the BVB Code 2025

Corporate Governance at European Standards: What’s New in the BVB Code 2025

Elena Stănciulescu

Pages: 23-30

Published online: 28 Nov 2025

DOI: dx.doi.org/10.37945/cbr.2025.10.03

Statistics: views 24 / PDF DL 39 / PDF views 8

Abstract | PDF (244.17 KB)

Financial and performance management

The Degree of Indebtedness of Companies and How It Is Influenced by Financial Management Decisions

The Degree of Indebtedness of Companies and How It Is Influenced by Financial Management Decisions

Cătălina-Ioana Toader, Radu Ciobanu

Pages: 31-39

Published online: 28 Nov 2025

DOI: dx.doi.org/10.37945/cbr.2025.10.04

Statistics: views 34 / PDF DL 46 / PDF views 10

Abstract | PDF (244.11 KB)

Taxation

Fiscal-Budgetary Measures with an Impact on Income Tax Introduced by Law No. 141/2025

Fiscal-Budgetary Measures with an Impact on Income Tax Introduced by Law No. 141/2025

Lucian Cernușca

Pages: 40-51

Published online: 28 Nov 2025

DOI: dx.doi.org/10.37945/cbr.2025.10.05

Statistics: views 62 / PDF DL 117 / PDF views 46

Abstract | PDF (263.77 KB)

Financial and performance management

The Effects of Zimbabwean Dollar Depreciation on Financial Performance and Profitability Metrics of Formal Retail Firms

The Effects of Zimbabwean Dollar Depreciation on Financial Performance and Profitability Metrics of Formal Retail Firms

Takunda Gwyneth Zaranyika, Newman Wadesango

Pages: 52-70

Published online: 28 Nov 2025

DOI: dx.doi.org/10.37945/cbr.2025.10.06

Statistics: views 16 / PDF DL 52 / PDF views 3

Abstract | PDF (373.43 KB)

Information management and technology

The Impact of Financing a Resilient Mining Infrastructure on the Economic Growth of Africa: A Systematic Review

The Impact of Financing a Resilient Mining Infrastructure on the Economic Growth of Africa: A Systematic Review

Shadreck Nhorito

Pages: 71-89

Published online: 28 Nov 2025

DOI: dx.doi.org/10.37945/cbr.2025.10.07

Statistics: views 15 / PDF DL 41 / PDF views 5

Abstract | PDF (451.59 KB)


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