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CECCAR Business Review

2020 - 2022

Current editor(s): Robert-Aurelian ȘOVA

From Body of Expert and Licensed Accountants of Romania (CECCAR)
Bibliographic data for series maintained by Radu CIOBANU ().

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Volume 3, issue 5, 2022

The Two Faces of Currency – Business Success and Failure pp. 3-9 Downloads
Sorin Șomîtcă and Alina CRÎȘMARIU (șomîtcă)
Account Management and Accounting Operations Specific to the Agricultural Cooperatives (IV) pp. 10-18 Downloads
Paul C. Șchiopu
Structural Analysis of the Utilization-Resources, Rotation of the Current Structure and Cost-Effectiveness of a Listed Company pp. 19-28 Downloads
Bogdan Cosmin Gomoi
Corporate Governance Reporting – A Way to Increase Public Trust in Entities pp. 29-38 Downloads
Dorina Plescaci
Taxation of Incomes from Independent Activities Obtained by Tutoring Teachers pp. 39-48 Downloads
Lucian Cernușca
Challenges Being Faced by Small and Medium Enterprises in Accessing Credit Facilities in Lusaka Province, Zambia pp. 49-61 Downloads
Vincent Masaka
The Impact of Enterprise Risk Management, Corporate Social Responsibility, and Sustainability Report on Firm Value in Banking Sector of Indonesia, Malaysia and Thailand pp. 62-72 Downloads
Aldo Amerta and Yanuar NANOK Soenarno

Volume 3, issue 4, 2022

Accounting in the Context of the COVID-19 Pandemic. Recapitulation and Romanian Perspectives pp. 3-11 Downloads
Dorina Plescaci
Account Management and Accounting Operations Specific to the Agricultural Cooperatives (III) pp. 12-22 Downloads
Paul C. Șchiopu
LLC Versus NGO, Similarities and Differences Regarding the Equities pp. 23-33 Downloads
Elena Stănciulescu
The Influence of Contingent Factors on Spreading the Activity-Based Costing Method (II) pp. 34-42 Downloads
Elena Daniela Crișan and Luminița Ramona Grama
Analysis of the Results Structures Corresponding to a Joint Stock Company pp. 43-51 Downloads
Bogdan Cosmin Gomoi
Aspects Regarding the Support of Non-Profit Entities/Places of Worship pp. 52-60 Downloads
Lucian Cernușca
Judicial Accounting Expertise – Attribute of the Accounting Profession pp. 61-65 Downloads
Felicia-Elena SUCCURRO (zagrean)
Poverty and Inequality as Predictors of Corruption pp. 66-72 Downloads
Carmen Pîrvan and Ileana Nișulescu

Volume 3, issue 3, 2022

Account Management and Accounting Operations Specific to the Agricultural Cooperatives (II) pp. 3-9 Downloads
Paul C. Șchiopu
LLC Versus NGO, Similarities and Differences Regarding the Accounting and Tax Treatment Applicable to the Trade and Financial Discounts pp. 10-16 Downloads
Elena Stănciulescu
The Influence of Contingent Factors on Spreading the Activity-Based Costing Method (I) pp. 17-25 Downloads
Elena Daniela Crișan and Luminița Ramona Grama
Analysis of the Financial Position and Performances at an Entity in the Construction Field pp. 26-36 Downloads
Bogdan Cosmin Gomoi
Fiscal Obligations of the Associations Without Legal Personality Set Up Between Natural Persons pp. 37-47 Downloads
Lucian Cernușca
The Contract – Main Source of Civil Obligations. Classification of Contracts pp. 48-52 Downloads
Ioana Nely Militaru
Research on the Role of the Company’s Financial Statements in the Decision-Making Process pp. 53-61 Downloads
Adriana Florina Popa and Mihaela Andreea Nedelea
Dividend Policy and Firm Value in Indonesia: The Moderating Role of Capital Structure pp. 62-72 Downloads
Vriska Mega Pratiwi, Anggita Langgeng Wijaya and Ratih Paramitasari

Volume 3, issue 2, 2022

Considerations Regarding the Acknowledgment and Counting of the Capital Premiums pp. 3-11 Downloads
Cristina Nicolaescu
Account Management and Accounting Operations Specific to the Agricultural Cooperatives (I) pp. 12-18 Downloads
Paul C. Șchiopu
Responsibility Centres and Internal Assignment Prices pp. 19-29 Downloads
Corina-Graziella Bâtcă-Dumitru, Daniela-Nicoleta Sahlian and Cleopatra Șendroiu
Kaizen Costing – A Continuous Improvement Strategy of the Organisations pp. 30-41 Downloads
Dorina Plescaci
Stimulating the Maintenance/ Increase of Equity Capitals by Measures of a Fiscal Nature, Applicable on Fixed-Term pp. 42-49 Downloads
Gavril Chiș and Adrian Rareș Ciuce
The Fixed Assets Held Based on a Leasing Contract, between Accounting and Taxation. Applying the Prevalence of the Economic Realm on the Judiciary pp. 50-57 Downloads
Doru Pleșea
The Health Insurance Contribution Due by Natural Persons Earning Incomes from Independent Activities pp. 58-66 Downloads
Lucian Cernușca
A Structured Perspective on Behavioral Accounting Research pp. 67-72 Downloads
Tatiana Dănescu, Lavinia Constantinescu and Bogdan Radu Matei

Volume 3, issue 1, 2022

The Expert Accountant’s Ethics in the Context of the Mission of Reviewing the Accounting, Drawing Up and Certifying the Annual Financial Statements pp. 3-8 Downloads
Ludovica Breban
The General Budget and the Provisional Financial Statements pp. 9-16 Downloads
Corina-Graziella Bâtcă-Dumitru, Daniela-Nicoleta Sahlian and Cleopatra Șendroiu
Study Regarding the Application of Cost Calculation Proceedings in the Production Activity pp. 17-25 Downloads
Bogdan Cosmin Gomoi
The Single Statement Corresponding to the Year 2022 pp. 25-36 Downloads
Lucian Cernușca
Taxation of the Natural Persons’ Incomes Based on Income Rules pp. 37-43 Downloads
Delia David, Luminița Păiușan and Ștefania Amalia Jimon
Considerations on the Improvement of Ethical Decision Making in the Accounting Profession pp. 44-52 Downloads
Alina Beattrice Vladu and Dan Dacian Cuzdriorean
Joint Venture and Value Added Tax Regime. Common Law Rules versus Tax Law Rules pp. 53-60 Downloads
Doru Pleșea
Financial Liquidity of Indonesian Manufacturing Companies before and during the COVID-19 Pandemic pp. 61-72 Downloads
Linda Puspita Sari and Anggita Langgeng Wijaya

Volume 2, issue 12, 2022

Planning the Training of the Accountancy Apprentices within the Accounting Companies pp. 3-11 Downloads
Daniela Maleș
Accounting and Tax Treatment of Provisions pp. 12-21 Downloads
Cristina Nicolaescu
Applying the Direct-Costing Method in the Hotel Sector pp. 22-33 Downloads
Cristian-Remus Jurj and Adelin-Nicolae Mateș
Input and Output in/from the VAT upon Collection System pp. 34-43 Downloads
Lucian Cernușca
Joint Venture and Value Added Tax Regime. Common Law Norms versus Fiscal Law Norms pp. 44-51 Downloads
Doru Pleșea
SAF-T – The Reporting that Will Improve the Collection? pp. 52-56 Downloads
Florin Andrei and Alina Petraș
History of Accounting Expertise – At the Profession’s Centenary pp. 57-64 Downloads
Anca Alexandra Pantazi and Florentina Pantazi
The Challenges of Digitalization in the Public Sector: Cloud Computing pp. 65-72 Downloads
Alina CRÎȘMARIU (șomîtcă) and Sorin Șomîtcă

Volume 2, issue 11, 2021

The Influence of Direct Foreign Investments on Romania’s Economic Growth in the Context of the COVID-19 Pandemic pp. 3-9 Downloads
Radu Ciobanu, Daniela-Nicoleta Sahlian, Mihai Vuță and Silviu Cornel Chiriac
The Controlling – the Prospective Key that Leads the Way towards the Proactive Fulfilment of the Firm’s Objectives pp. 10-16 Downloads
Luana Cosăcescu
Accounting for and Analysing the E-Commerce Operations – between Platform and Courier pp. 17-25 Downloads
Bogdan Cosmin Gomoi
The Accounting Treatment Applicable to Non-Refundable European Funds pp. 26-32 Downloads
Elena Stănciulescu
The Taxation Revenue from Independent Activities Obtained from Exercising the Expert Accountant Profession pp. 33-41 Downloads
Lucian Cernușca and Ronela-Manuela Lascu
The Challenges of Digitalization in the Public Sector: Cloud Computing pp. 42-48 Downloads
Alina CRÎȘMARIU (șomîtcă) and Sorin Șomîtcă
Accounting Principles Compliance – the True and Fair View Recipe. A Theoretical Perspective on the Contribution of Accounting Principles to the Financial Reporting Objective Achievement pp. 49-61 Downloads
Claudia Cătălina Ciocan
Practical Solutions to Increase Business’ Resilience. Diagnostic Analysis of the Company’s Financial Position and Performance pp. 62-72 Downloads
Elena Cristina Dorneanu

Volume 2, issue 10, 2021

The Beginning of Accounting. The Emergence and Evolution of the Romanian Accounting Thinking pp. 3-8 Downloads
Elena Stănciulescu
The Accounting Information Quality – A Bibliometric Analysis pp. 9-17 Downloads
Dorel Mateș and Daniela Pordea
Practical Solutions to Increase Business’ Resilience. Diagnostic Analysis of the Company’s Financial Position and Performance pp. 18-28 Downloads
Elena Cristina Dorneanu
Business Digitalization, a Challenge for Taxation pp. 29-34 Downloads
Robert-Aurelian Șova and Adriana Florina Popa
Single Tax Rectifying Statement pp. 35-44 Downloads
Lucian Cernușca
The Assessment for the Financial Reporting – Allocation of the Real Estate’s Purchase Price pp. 45-50 Downloads
Silviu Cornel Chiriac
The Impact of Applying AAOIFI in Islamic Banks. Case Study in Iraqi Islamic Banks (II) pp. 51-59 Downloads
Dhiaa Al Deen Alazzawi and Ileana Nișulescu-Ashrafzadeh
Macro-Level Determinants of Board Effectiveness in UK and Romanian Listed Companies: A Conceptual Approach pp. 60-72 Downloads
Peter Jansen and Gabriel Viorel Raita

Volume 2, issue 9, 2021

Accounting Principles Compliance – the True and Fair View Recipe. A Theoretical Perspective on the Contribution of Accounting Principles to the Financial Reporting Objective Achievement (II) pp. 3-11 Downloads
Claudia Cătălina Ciocan
The Financial Analyses of an Entity from the Tourism Field – Between Normality and the COVID-19 Pandemic pp. 12-21 Downloads
Bogdan Cosmin Gomoi
Adjusting the Tax Base of the Value Added Tax pp. 22-32 Downloads
Lucian Cernușca
Tax Inspection pp. 33-44 Downloads
Raluca Cristina Andrei
The Impact of Applying AAOIFI in Islamic Banks. Case Study in Iraqi Islamic Banks (I) pp. 45-51 Downloads
Dhiaa Al Deen Alazzawi and Ileana Nișulescu-Ashrafzadeh
Working Capital Management and Cash Holdings: Evidence from LQ45 Companies in Indonesia pp. 52-62 Downloads
Anggita Langgeng Wijaya and Mayang Resqita Ayu Nadya
Direct Taxation in the European Union Countries (II) pp. 63-72 Downloads
Maria-Cosmina Pințea

Volume 2, issue 8, 2021

Accounting Principles Compliance – the True and Fair View Recipe. A Theoretical Perspective on the Contribution of Accounting Principles to the Financial Reporting Objective Achievement (I) pp. 3-9 Downloads
Claudia Cătălina Ciocan
Human Resources Budget pp. 10-17 Downloads
Corina-Graziella Bâtcă-Dumitru, Daniela-Nicoleta Sahlian and Cleopatra Șendroiu
Short Financial Diagnosis for a Transport Entity pp. 18-27 Downloads
Bogdan Cosmin Gomoi
The Taxation Mechanism for the Income Obtained Through Practice of the Lawyer Profession pp. 28-36 Downloads
Lucian Cernușca and Vanina Adoriana Trifan
The Taxation Regime of Enterprises: Income Tax vs. Revenue Tax pp. 37-44 Downloads
Elena Stănciulescu
Financial Mechanisms Used in Implementing Projects with European Funds pp. 45-52 Downloads
Mihaela Enachi
The Impact of Applying the IFRSs in Emerging Economies. Case Study on Iraqi Conventional Banks pp. 53-64 Downloads
Dhiaa Al Deen Alazzawi and Ileana Nișulescu-Ashrafzadeh
Direct Taxation in the European Union Countries (I) pp. 65-72 Downloads
Maria-Cosmina Pințea

Volume 2, issue 7, 2021

LLC vs. NGO, Similarities and Differences in the Accounting Treatment of Inventories pp. 3-13 Downloads
Elena Stănciulescu
The Budgetary Management of Sales pp. 14-24 Downloads
Corina-Graziella Bâtcă-Dumitru, Daniela-Nicoleta Sahlian and Cleopatra Șendroiu
Study Regarding the Development of an Investment Project. (III) – Project Evaluation pp. 25-34 Downloads
Bogdan Cosmin Gomoi
Social Security Contribution (CAS) Owed by Natural Persons that Obtain Revenues from Independent Activities pp. 35-43 Downloads
Lucian Cernușca
The Impact of COVID-19 on the Tax Policy in the European Union pp. 44-56 Downloads
Radu Ciobanu, Adriana Florina Popa and Mirela Păunescu
Setting Up Share Companies and Partnerships Limited by Shares pp. 57-63 Downloads
Ioana Nely Militaru
Development of Rating Models under IFRS 9 pp. 64-72 Downloads
Ioan-Codruț Țurlea

Volume 2, issue 6, 2021

Performance Measurement Methods in Business Entities pp. 3-7 Downloads
Ioan-Codruț Țurlea
LLC vs. NGO, Similarities and Differences in the Accounting Treatment of Intangible and Tangible Assets pp. 8-17 Downloads
Elena Stănciulescu
Approaches to Setting Sales Prices pp. 18-25 Downloads
Corina-Graziella Bâtcă-Dumitru, Daniela-Nicoleta Sahlian, Cleopatra Șendroiu and Ioan-Codruț Țurlea
Study Regarding the Development of an Investment Project. (II) – Estimating the Cost of Project and Identifying the Main Income and Expense Flows pp. 26-37 Downloads
Bogdan Cosmin Gomoi
Development of Rating Models under IFRS 9 pp. 38-45 Downloads
Ioan-Codruț Țurlea
Taxation of Income Obtained by Natural Persons from Lease Contracts in 2011 pp. 46-53 Downloads
Lucian Cernușca
The Contents of the Civil Legal Report pp. 54-61 Downloads
Ioana Nely Militaru
Comparative Analysis of Direct Taxation Rules from Different European Union Countries pp. 62-72 Downloads
Maria-Cosmina Pințea

Volume 2, issue 5, 2021

Detecting the Elements for Cosmeticizing the Financial Statements Using Analytical Models pp. 3-14 Downloads
Valentin Burcă and Oana Bogdan
Value Adjustments Established at the Balance Sheet Date, Accounting and Fiscal Treatments Applicable to Taxpayers pp. 15-24 Downloads
Elena Stănciulescu
The Budgetary Management of Production pp. 25-34 Downloads
Corina-Graziella Bâtcă-Dumitru, Daniela-Nicoleta Sahlian and Cleopatra Șendroiu
Study Regarding the Development of an Investment Project. (I) – Identifying the Main Suppliers and Customers pp. 35-43 Downloads
Bogdan Cosmin Gomoi
Accounting for the Loans Granted for Early Education pp. 44-48 Downloads
Mirela Pavone, Allex Zara and Adriana Popa
The Taxation of Income Obtained from Advisory Activity in the Field of Information Technology pp. 49-57 Downloads
Lucian Cernușca
The Administration of Another Person’s Assets pp. 58-62 Downloads
Ioana Nely Militaru
Comparative Analysis Regarding the Recognition and Evaluation of Property, Plant and Equipment – IAS 16 vs. OMPF No. 1802/2014 pp. 63-72 Downloads
Mărioara MOLOCINIUC (hrițcan)

Volume 2, issue 4, 2021

Quality and Quantity in Accountancy pp. 3-8 Downloads
Horia Cristea
Comparative Analysis Regarding the Recognition and Evaluation of Property, Plant and Equipment– IAS 16 vs. OMPF No. 1802/2014 pp. 9-18 Downloads
Mărioara MOLOCINIUC (hrițcan)
The Elimination of Shareholdings in Subsidiaries, Jointly Controlled Entities and Associates pp. 19-27 Downloads
Corina-Graziella Bâtcă-Dumitru
The Accounting Treatment Regarding Grants in Agriculture from the Perspective of the National Accounting Reference System and the International One pp. 28-38 Downloads
Maria Petronela Aron and Monica Laura Zlati
Management and Profitability Ratios – The Connection Between the Financial Position and the Performance of the Economic Entities pp. 39-46 Downloads
Bogdan Cosmin Gomoi
Supporting the Non-Profit/Cult Organizations pp. 47-56 Downloads
Lucian Cernușca
Exemptions from the Payment of the Income Tax pp. 57-62 Downloads
Mirela Păunescu, Adriana Florina Popa and Radu Ciobanu
The Impact of Blockchain on the Accounting Profession pp. 63-72 Downloads
Elena Alina OLARU (colbea)

Volume 2, issue 3, 2021

Convergences and Divergences in Communication Between Managers and Professional Accountants pp. 3-14 Downloads
Bogdan Cosmin Gomoi
Specific Cases Regarding the Income Tax – The Reporting of Tax Losses and Tax Redemptions pp. 15-23 Downloads
Mirela Păunescu, Adriana Florina Popa and Radu Ciobanu
The Tax Regime Regarding the Taxation of Revenues Obtained Through Contracts of Sport Activities pp. 24-30 Downloads
Lucian Cernușca
The Consequences for the Romanian State Budget Generated Through the Inappropriate Interpretation/ Evading of the Civil and Tax Legislation in Relation to the Sale of Second-Hand Vehicles pp. 31-39 Downloads
Gabriel Goicea
Financial Management of POCU European Funding Projects pp. 40-48 Downloads
Elena Stănciulescu
The Impact of Blockchain on the Accounting Profession pp. 49-58 Downloads
Elena Alina OLARU (colbea)
Comparative Analysis of Measurement after Recognition of Property, Plant and Equipment – IAS 16 vs. OMPF No. 1802/2014 pp. 59-72 Downloads
Mărioara MOLOCINIUC (hrițcan)

Volume 2, issue 2, 2021

Exemplifying the Effect of Big Bath Accounting in the Pandemic pp. 3-16 Downloads
Valentin Burca, Dorel Mateș and Oana Bogdan
The Role of Professional Accountants in Entity Management pp. 17-24 Downloads
Anamaria Ghiura and Marta Grancea
Comparative Study on the Valuation of Property, Plant and Equipment after Recognition – IAS 16 vs. OMPF No. 1802/2014 pp. 25-38 Downloads
Mărioara MOLOCINIUC (hrițcan)
The Performance Factors at the Level of the Financial Management of an Economic Entity – Between Normality and the COVID-19 Pandemic pp. 39-43 Downloads
Bogdan Cosmin Gomoi
Single Return for 2021 pp. 44-52 Downloads
Lucian Cernușca
Quantitative Research Regarding the Impact of Amending the VAT Legislation on the Business Environment and on the Population pp. 53-63 Downloads
George-Adrian Stanciu
Accounting Conservatism and Cost of Equity Capital – Evidence from Indonesia pp. 64-72 Downloads
Ratna Puji Astuti Krismiaji

Volume 2, issue 1, 2021

The Eliminations of Intra-Group Accounts, Unachieved Internal Results and Dividends pp. 3-10 Downloads
Corina-Graziella Bâtcă-Dumitru
Study Regarding the Accounting and Taxation of Exploration for and Evaluation of Mineral Resources pp. 11-19 Downloads
Cristina Nicolaescu
SIG and CAF – Methods of Tracking and Analysing the Financial Performances of Economic Entities pp. 20-31 Downloads
Bogdan Cosmin Gomoi and Natalia Ioana Pantelimon
Stock Valuation Methods pp. 32-38 Downloads
Delia Andreea Florea and Diana Iulia Opriș
Statement 311 pp. 39-48 Downloads
Lucian Cernușca
Activities for Preventing, Identifying and Sanctioning the Irregularities Emerged in Obtaining and Using European Funds and/or National Public Funds pp. 49-59 Downloads
Elena Stănciulescu
The Link Between Public Management and Accounting from the Point of View of Performance pp. 60-72 Downloads
Cristina Silvia Nistor and Cristina Alexandrina Ștefănescu
Page updated 2022-06-30