CECCAR Business Review

2020 - 2025

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 12, 2023

A Bibliometric Analysis of the Bankruptcy Risk Research Within Economic Entities pp. 2-12

Dorina Plescaci

Normative and Accounting Issues on Public Procurement of Services pp. 13-22

Ileana Cosmina Pitulice and Aurelia Ștefănescu

The Financial Diagnostics Based on Static and Dynamic Indicators at the Level of Cash & Carry Type of Entity pp. 23-34

Bogdan Cosmin Gomoi

Determining the Impact of COVID-19 on an Airline Entity Through Financial Analysis pp. 35-42

Ecaterina Cioban

The VAT Regime Regarding the Trading of Lands and Buildings pp. 43-54

Lucian Cernușca

The Relationship Between Corporate Governance Mechanisms and Financial Institution Performance. A COVID-19 Perspective pp. 55-65

Pompei Mititean

Role of Analytics in Shaping the Supply Chain Industry in the Middle East pp. 66-72

Mohammad BIN Hammam, Salatun-Nisa Khayeb and Abdullah Abu Muhtabiyen

Volume 3, issue 11, 2022

Approaching Sustainability in the Accounting Profession in Romania pp. 3-7

Robert-Aurelian Șova and Adriana Florina Popa

Practical Aspects Regarding the Accounting of Social Enterprises pp. 8-14

Cristina Nicolaescu and Monica Bija

Economic-Financial Analysis Indicators Used in Measuring the Performance of the IT Industry in Romania pp. 15-23

Cristian-Remus Jurj

Applying the Financial Diagnosis Indicators on an Entity Manufacturing Energy Resources Versus on an Entity Purchasing Energy Resources for Trading Purposes, in the Context of the Energy Crisis pp. 24-38

Adelin-Nicolae Mateș

Redirecting the Corporate Tax/the Microenterprises Income Tax for Making Sponsorships pp. 39-50

Lucian Cernușca

Study Regarding Certain Convergences and Divergences in the Communication Between Public Institutions and the Private Environment with Regard to the Tax Obligations and Statements pp. 51-64

Bogdan Cosmin Gomoi

How Analytics Creates Strategic Business Value: Perspectives from French MNCs pp. 65-72

Akhter Salahuddin Mohammed

Volume 3, issue 10, 2022

Non-Financial Reporting – Key-Element for the Current and Future Business pp. 3-8

Elena Stănciulescu and Mihai Vuță

The Role of Cryptocurrency in the Sustainable Development of Business pp. 9-13

Alina-Mihaela Irimescu and Corina-Graziella Bâtcă-Dumitru

Analysis of the Financial Position of a Business Operator in the Beauty Industry pp. 14-22

Bogdan Cosmin Gomoi

New Regulations Regarding the Annual Calculation Basis of the Social Contributions Due by the Natural Persons who Earn a Non-Salary Income According to GO No. 16/2022 pp. 23-33

Lucian Cernușca

Analysis of the Decisive Factors of the VAT Gap pp. 34-41

Radu Ciobanu, Adriana Florina Popa and Daniela-Nicoleta Sahlian

The New Method of Real Estate Properties Taxation – A Sustainable or Non-Sustainable Measure for the Romanian Business Environment pp. 42-47

Silviu Cornel Chiriac

Historical Cost vs Fair Value in Accounting: Consequences for the Quality of Financial Information and the True and Fair View pp. 48-59

Claudia Cătălina Ciocan

How Analytics Is Facilitating Global Trade: Evidence from Modernizing the Global Supply Chain pp. 60-72

Samuel Jacob Abermann and Carlos Alvarez

Volume 3, issue 9, 2022

Historical Cost vs Fair Value in Accounting: Consequences for the Quality of Financial Information and the True and Fair View pp. 3-14

Claudia Cătălina Ciocan

Public Procurement of Tangible Fixed Assets. Legal Provisions and Accounting Treatments pp. 15-23

Aurelia Ștefănescu, Ileana Cosmina Pitulice and Adriana Florina Popa

Account Management and Accounting Operations Specific to the Agricultural Cooperatives (VIII) pp. 24-32

Paul C. Șchiopu

Short Financial Diagnosis at a Do-It-Yourself Company pp. 33-43

Bogdan Cosmin Gomoi

Accounting and Fiscal Treatment Regarding the Travel Expenses pp. 44-54

Lucian Cernușca

How Quarterly Reports Support the Market pp. 55-61

Natashya Natashya and Yanuar Nanok Soenarno

How Banks Can Leverage Credit Risk Evaluation to Improve Financial Performance pp. 62-72

Daniul Thomas Isenberg, Mesbaul Haque Sazu and Sakila Akter Jahan

Volume 3, issue 8, 2022

Account Management and Accounting Operations Specific to the Agricultural Cooperatives (VII) pp. 3-10

Paul C. Șchiopu

IAS 41 Agriculture pp. 11-22

Corina-Graziella Bâtcă-Dumitru and Adriana Florina Popa

The Financial Analysis of a Retailer in Romania pp. 23-33

Bogdan Cosmin Gomoi

New Regulations Regarding the Taxation of the Micro-Enterprises Incomes Starting with the Year 2023 pp. 34-44

Lucian Cernușca

The Preventive Financial Control, a Tool for Organizing and Increasing the Efficiency of the Public Entities’ Activity pp. 45-55

Elena Stănciulescu

The Two Sides of the Coin – The Success and Failure of the Business pp. 56-62

Sorin Șomîtcă and Alina CRÎȘMARIU (șomîtcă)

Distribution of Dividends by Companies in 2020. Case Study on the Indonesia Stock Exchange pp. 63-72

Justin Gotama and Yanuar Nanok Soenarno

Volume 3, issue 7, 2022

Account Management and Accounting Operations Specific to the Agricultural Cooperatives (VI) pp. 3-13

Paul C. Șchiopu

Analysis of the Financial Position of an Entity on the Romanian Seaside under Normal and Pandemic Conditions pp. 14-23

Bogdan Cosmin Gomoi

Adjustment of Value-Added Tax pp. 24-34

Lucian Cernușca

The Impact of Socio-Cultural Factors on the Business Environment pp. 35-42

Cătălina-Ioana Toader

The Impact of the Activity-Based Costing on SMEs’ Financial Performance in Lusaka, Zambia (II) pp. 43-54

Anthony Mwila, Vincent Masaka and Kaombe Tukumana

The Relevance of Cost-Value-Performance Trinom for Organization Management pp. 55-61

Mihaela (ȘTEFAN) Hint

The Impact of Data Analytics on High Efficiency Supply Chain Management pp. 62-72

Sakila Akter Jahan and Mesbaul Haque Sazu

Volume 3, issue 6, 2022

The Impact of Socio-Cultural Factors on the Business Environment pp. 3-11

Cătălina-Ioana Toader

Account Management and Accounting Operations Specific to the Agricultural Cooperatives (V) pp. 12-20

Paul C. Șchiopu

Taxation of Revenues from Independent Activities Obtained by Performing Beauty/Fitness Treatments Services pp. 21-29

Lucian Cernușca

Specific Regulations Regarding the Establishment, Operation and Organisation of Non-Profit Legal Entities pp. 30-41

Elena Stănciulescu

The Impact of the Activity-Based Costing on SMEs’ Financial Performance in Lusaka, Zambia (I) pp. 42-50

Anthony Mwila, Vincent Masaka and Kaombe Tukumana

The Effect of Economic, Environmental and Social Dimension Disclosure in Sustainability Report on Earnings Response Coefficient. Study of Banks in Indonesia, Malaysia and Thailand pp. 51-61

Kezia Nabella Kusuma and Yanuar Nanok Soenarno

How Big Data Analytics Impacts the Retail Management on the European and American Markets? pp. 62-72

Mesbaul Haque Sazu and Sakila Akter Jahan

Volume 3, issue 5, 2022

The Two Faces of Currency – Business Success and Failure pp. 3-9

Sorin Șomîtcă and Alina CRÎȘMARIU (șomîtcă)

Account Management and Accounting Operations Specific to the Agricultural Cooperatives (IV) pp. 10-18

Paul C. Șchiopu

Structural Analysis of the Utilization-Resources, Rotation of the Current Structure and Cost-Effectiveness of a Listed Company pp. 19-28

Bogdan Cosmin Gomoi

Corporate Governance Reporting – A Way to Increase Public Trust in Entities pp. 29-38

Dorina Plescaci

Taxation of Incomes from Independent Activities Obtained by Tutoring Teachers pp. 39-48

Lucian Cernușca

Challenges Being Faced by Small and Medium Enterprises in Accessing Credit Facilities in Lusaka Province, Zambia pp. 49-61

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

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

Dorina Plescaci

Account Management and Accounting Operations Specific to the Agricultural Cooperatives (III) pp. 12-22

Paul C. Șchiopu

LLC Versus NGO, Similarities and Differences Regarding the Equities pp. 23-33

Elena Stănciulescu

The Influence of Contingent Factors on Spreading the Activity-Based Costing Method (II) pp. 34-42

Elena Daniela Crișan and Luminița Ramona Grama

Analysis of the Results Structures Corresponding to a Joint Stock Company pp. 43-51

Bogdan Cosmin Gomoi

Aspects Regarding the Support of Non-Profit Entities/Places of Worship pp. 52-60

Lucian Cernușca

Judicial Accounting Expertise – Attribute of the Accounting Profession pp. 61-65

Felicia-Elena SUCCURRO (zagrean)

Poverty and Inequality as Predictors of Corruption pp. 66-72

Carmen Pîrvan and Ileana Nișulescu

Volume 3, issue 3, 2022

Account Management and Accounting Operations Specific to the Agricultural Cooperatives (II) pp. 3-9

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

Elena Stănciulescu

The Influence of Contingent Factors on Spreading the Activity-Based Costing Method (I) pp. 17-25

Elena Daniela Crișan and Luminița Ramona Grama

Analysis of the Financial Position and Performances at an Entity in the Construction Field pp. 26-36

Bogdan Cosmin Gomoi

Fiscal Obligations of the Associations Without Legal Personality Set Up Between Natural Persons pp. 37-47

Lucian Cernușca

The Contract – Main Source of Civil Obligations. Classification of Contracts pp. 48-52

Ioana Nely Militaru

Research on the Role of the Company’s Financial Statements in the Decision-Making Process pp. 53-61

Adriana Florina Popa and Mihaela Andreea Nedelea

Dividend Policy and Firm Value in Indonesia: The Moderating Role of Capital Structure pp. 62-72

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

Cristina Nicolaescu

Account Management and Accounting Operations Specific to the Agricultural Cooperatives (I) pp. 12-18

Paul C. Șchiopu

Responsibility Centres and Internal Assignment Prices pp. 19-29

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

Kaizen Costing – A Continuous Improvement Strategy of the Organisations pp. 30-41

Dorina Plescaci

Stimulating the Maintenance/ Increase of Equity Capitals by Measures of a Fiscal Nature, Applicable on Fixed-Term pp. 42-49

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

Doru Pleșea

The Health Insurance Contribution Due by Natural Persons Earning Incomes from Independent Activities pp. 58-66

Lucian Cernușca

A Structured Perspective on Behavioral Accounting Research pp. 67-72

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

Ludovica Breban

The General Budget and the Provisional Financial Statements pp. 9-16

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

Bogdan Cosmin Gomoi

The Single Statement Corresponding to the Year 2022 pp. 25-36

Lucian Cernușca

Taxation of the Natural Persons’ Incomes Based on Income Rules pp. 37-43

Delia David, Luminița Păiușan and Ștefania Amalia Jimon

Considerations on the Improvement of Ethical Decision Making in the Accounting Profession pp. 44-52

Alina Beattrice Vladu and Dan Dacian Cuzdriorean

Joint Venture and Value Added Tax Regime. Common Law Rules versus Tax Law Rules pp. 53-60

Doru Pleșea

Financial Liquidity of Indonesian Manufacturing Companies before and during the COVID-19 Pandemic pp. 61-72

Linda Puspita Sari and Anggita Langgeng Wijaya