Business strategy, risk and corporate governance

The Value of Companies: A Perspective from the Angle of Corporate Governance

Marius Eugen Rogoz

Pages: 2-13

Published online: 24 Dec 2025

DOI: dx.doi.org/10.37945/cbr.2025.11.01

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Abstract | PDF (297.04 KB)

Financial and performance management

The Estée Lauder Companies’s Implementation of Economic Efficiency Strategies Through Diversification, Innovation, and Digitalization

Diana Davidescu, Andrei-Cristian Catrinescu, Pompei Mititean, Oana Chirica

Pages: 14-27

Published online: 24 Dec 2025

DOI: dx.doi.org/10.37945/cbr.2025.11.02

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Abstract | PDF (550.89 KB)

Financial and performance management

The Dashboard and Its Role in Decision-Making Instrumentation

Bogdan Cosmin Gomoi

Pages: 28-37

Published online: 24 Dec 2025

DOI: dx.doi.org/10.37945/cbr.2025.11.03

Statistics: views 33 / PDF DL 37 / PDF views 13

Abstract | PDF (217.16 KB)

Taxation

VAT Treatment for Intra-Community Purchases of Used Vehicles

Lucian Cernușca

Pages: 38-49

Published online: 24 Dec 2025

DOI: dx.doi.org/10.37945/cbr.2025.11.04

Statistics: views 74 / PDF DL 1100 / PDF views 55

Abstract | PDF (228.01 KB)

Business strategy, risk and corporate governance

Does Size Matter? Evidence on the Influence of Corporate Governance on Intellectual Capital

Emmanuel Boye Asamoah, Emmanuel Kwame Doffour, Isaac Kwadwo Anim, Evans Frimpong–Manso

Pages: 50-68

Published online: 24 Dec 2025

DOI: dx.doi.org/10.37945/cbr.2025.11.05

Statistics: views 19 / PDF DL 25 / PDF views 5

Abstract | PDF (721.99 KB)

Sustainability and nonfinancial reporting

The Moderating Effect of Social Factors on Firm Attributes and Value Relevance of Listed Financial Firms in Nigeria

Patrick Zayol, Mike Soomiyol, Johnmark M. Korna, Jessica M. Ge

Pages: 69-89

Published online: 24 Dec 2025

DOI: dx.doi.org/10.37945/cbr.2025.11.06

Statistics: views 15 / PDF DL 28 / PDF views 2

Abstract | PDF (415.91 KB)