Internal control, audit and assurance
The Professional Dimension of the Accountant Within Modern Mechanisms for Preventing, Identifying, and Managing Financial Fraud
Pages: 2-11
Published online: 27 Feb 2026
DOI: dx.doi.org/10.37945/cbr.2026.01.01
Statistics: views 34 / PDF DL 38 / PDF views 17
Financial and performance management
The Impact of Financial Indicators on Porter’s Five Forces Model. A Case Study on the Telecommunications Industry
Pages: 12-24
Published online: 27 Feb 2026
DOI: dx.doi.org/10.37945/cbr.2026.01.02
Statistics: views 33 / PDF DL 55 / PDF views 29
Taxation
Single Tax Return for the Period 2025–2026. The Transition from Smart PDF to Web Form
Pages: 25-34
Published online: 27 Feb 2026
DOI: dx.doi.org/10.37945/cbr.2026.01.03
Statistics: views 87 / PDF DL 474 / PDF views 68
Financial accounting and reporting
Implications of Currency Conversion on Financial Reporting of Digital Finance Companies in a Developing Country
Pages: 35-56
Published online: 27 Feb 2026
DOI: dx.doi.org/10.37945/cbr.2026.01.04
Statistics: views 28 / PDF DL 35 / PDF views 5
Management accounting
Analysis of the Impact of Environmental Management Accounting Costing Techniques on Water Consumption in South African Manufacturing Companies
Pages: 57-67
Published online: 27 Feb 2026
DOI: dx.doi.org/10.37945/cbr.2026.01.05
Statistics: views 20 / PDF DL 15 / PDF views 3
Financial and performance management
Dividend Policy as a Strategic Driver of Shareholders’ Wealth Creation in Nigerian Quoted Banks
Pages: 68-79
Published online: 27 Feb 2026
DOI: dx.doi.org/10.37945/cbr.2026.01.06
Statistics: views 17 / PDF DL 23 / PDF views 3
