CECCAR Business Review

2020 - 2023

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 4, issue 8, 2023

Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (V) pp. 1-5

Paul C. Șchiopu

Analysis of the Static and Dynamic Financial Balance at the Level of Economic Operators pp. 6-15

Bogdan Cosmin Gomoi

Bonds – General Concepts and Assessment pp. 16-22

Elena Valentina Țilică and Radu Ciobanu

Declarative and Payment Obligations Regarding the Taxation of the Income Made by Independent Persons from Intellectual Property Rights pp. 23-31

Lucian Cernușca

Factors Affecting Micro, Small and Medium Enterprises in the Use of Accounting Information on Culinary Business in the North Purwokerto pp. 32-47

Hanna Hanifa, Oman Rusmana and Dona Primasari

All’s (or Not) Fair in Work and Life? Focus on Females in Information and Communications Technology Through the Prism of Work-Life Balance pp. 48-63

Wiza Munyeka and Ashika Maharaj

Audit Quality, Board Governance and Real Earnings Management – Indonesian Evidence pp. 64-73

Krismiaji, Handayani and Sumayyah

Volume 4, issue 7, 2023

Comparative Analysis of Cryptocurrencies Versus Shares pp. 1-17

Ovidiu-Constantin Bunget and Georgiana-Iulia Trifa

Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (IV) pp. 18-22

Paul C. Șchiopu

Applying the Main Financial Diagnosis Techniques in the Retail Trade Activity pp. 23-33

Bogdan Cosmin Gomoi

Declarative and Payment Obligations Regarding the Taxation of Income from the Lease of Agricultural Products from Personal Patrimony pp. 34-43

Lucian Cernușca

Individual Labour Disputes pp. 44-48

Raluca Dimitriu

The Relationship Between Sustainability Reporting and Corporate Performance. Evidence from the European Energy Sector pp. 49-59

Pompei Mititean and Nicoleta-Florina Sărmaș

Implications of the Pandemic Wave on the Entrepreneurial Initiative in Romania pp. 60-72

Claudia-Florina Botar

Volume 4, issue 6, 2023

The Relationship Between Sustainability Reporting and Corporate Performance. Evidence from the European Energy Sector pp. 1-11

Pompei Mititean and Nicoleta-Florina Sărmaș

Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (III) pp. 12-18

Paul C. Șchiopu

Dynamic Diagnosis of a Company’s Financial Position from the Hospitality Industry pp. 19-29

Bogdan Cosmin Gomoi

Assessment Approaches: The Income Approach (II) pp. 30-36

Elena Valentina Țilică and Radu Ciobanu

Rules Regarding the Exit from the Microenterprises Income Taxation System During the Tax Year pp. 37-46

Lucian Cernușca

Green Image and Incentives: Unraveling Their Moderating Impact on Green Innovations, Investor Perception and Financial Performance pp. 47-59

Mayank Jain

The Effect of the Audit Committee on the Firm Value of State-Owned Enterprises in Indonesia: The Mediation Role of Financial Performance pp. 60-72

Anggita Langgeng Wijaya and Ima Widha Ratnasari

Volume 4, issue 5, 2023

Implications of the Pandemic Wave on the Entrepreneurial Initiative in Romania pp. 2-14

Claudia-Florina Botar

Accounting and Tax Issues Regarding the Subsidies pp. 15-25

Cristina Nicolaescu and Monica Bija

Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (II) pp. 26-34

Paul C. Șchiopu

Analysis of the Structure, Reliability, Financial Balance and Indebtedness Related to a Company in the Transport Sector pp. 35-47

Bogdan Cosmin Gomoi

Assessment Approaches: The Income Approach (I) pp. 48-55

Elena Valentina Țilică and Radu Ciobanu

News Regarding the Taxation of Authorized Natural Persons in 2023 pp. 56-64

Lucian Cernușca

A Bibliometric Analysis of the Implications of Artificial Intelligence on the Accounting Profession pp. 65-72

Ovidiu-Constantin Bunget and Cristian Lungu

Volume 4, issue 4, 2023

Involving the Accounting Profession in the Sustainable Development of the Business Environment pp. 3-8

Ioana Herbei

A Bibliometric Analysis of the Implications of Artificial Intelligence on the Accounting Profession pp. 9-16

Ovidiu-Constantin Bunget and Cristian Lungu

Effects of IPSAS Adoption in Public Institutions in Romania on the Quality of Financial Reporting pp. 17-27

Elena Alina OLARU (colbea)

Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (I) pp. 28-38

Paul C. Șchiopu

Analysis of the Main Financial Indicators Related to a Company in the Rolling Stock Industry pp. 39-50

Bogdan Cosmin Gomoi

The Taxation Mechanism of the Incomes Achieved by Exercising the Profession of Notary Public pp. 51-58

Lucian Cernușca

Disentangling the Concentration-Performance Nexus: An Empirical Study of Indian-Listed Firms Across Diverse Industries pp. 59-72

Mayank Jain

Volume 4, issue 3, 2023

Co-operation – Challenges for the Accounting Profession pp. 3-12

Maria Mornea

Legal, Accounting and Tax Issues Regarding the Simultaneous Dissolution and Liquidation of Limited Liability Companies in Financial Difficulty pp. 13-24

Mihaela Enachi and Cristina-Ionela Breahnă-Pravăț

Cost of the Products’ Life Cycle pp. 25-33

Corina-Graziella Bâtcă-Dumitru, Daniela-Nicoleta Sahlian and Cleopatra Șendroiu

Analysis of Results and Adjacent Structures in the Industry of Cosmetic and Perfumery Products pp. 34-45

Bogdan Cosmin Gomoi

Assessment Approaches: Market Approach pp. 46-52

Elena Valentina Țilică and Radu Ciobanu

Updates on the Taxation of Lease Income in 2023 pp. 53-61

Lucian Cernușca

Effects of IPSAS Adoption in Public Institutions in Romania on the Quality of Financial Reporting pp. 62-72

Elena Alina OLARU (colbea)

Volume 4, issue 2, 2023

The Lease Agreement at the Tenant – the Same Transaction, but Different Accounting, with Consequences for the Information Presented in the Financial Statements and the Indicators Calculated Based on Them pp. 3-13

Marian Săcărin

The Specific Accounting of the Group of Manufacturers Functional in the Agricultural Cooperative pp. 14-20

Paul C. Șchiopu

The Accounting and Fiscal Treatment of Mining Royalties in the Case of Entities that Carry Out Exploitation Activities of Geothermal Waters pp. 21-28

Delia David, Ștefania Amalia Nicoară and Luminița Păiușan

Diagnosis of the Entity’s Financial Position. Comparative Study Romania Versus the Republic of Moldova pp. 29-40

Bogdan Cosmin Gomoi

Assessment Approaches: The Cost Approach pp. 41-49

Elena Valentina Țilică and Radu Ciobanu

Single Statement Corresponding to 2023 pp. 50-61

Lucian Cernușca

Drivers of Operating Profit: A Focus on Selected Firms’ Costs pp. 62-72

Gilbert Nworie and Ugochukwu J. Nwoye

Volume 4, issue 1, 2023

Post-Pandemic Effects on the Business Environment and the Accounting Profession pp. 2-9

Claudia-Florina Botar

Entities Assessment Methods Based on the Notion of Goodwill pp. 10-18

Dorina Plescaci

Study on the Preoccupation of the Natural Persons Beneficiaries of Touristic Services for the Corresponding Accounting and Fiscal Information pp. 19-29

Bogdan Cosmin Gomoi

The Accounting and Fiscal Regime of Dividends in 2023 pp. 30-41

Lucian Cernușca

The Impact of Additional Taxation of Part-Time Employment Contracts in the Romanian Economy Against the Background of an Accumulation of Recessions pp. 42-49

Antonia-Cătălina Horvat

Analysis of the Decisive Factors of the VAT Gap pp. 50-57

Radu Ciobanu, Adriana Florina Popa and Daniela-Nicoleta Sahlian

The Influence of Information Asymmetry, Profitability and Company Size on Earnings Management in Companies in the Goods and Consumption Industry Sector Listed on the Indonesian Stock Exchange for the 2016-2020 Period pp. 58-72

Magdalena Judika Br. Siringoringo and Jadongan Sijabatb