565 results
Showing 1–20 · 0.10 seconds · RSS
CECCAR Business Review
ISSN 2668-8921 · The Body of Expert and Licensed Accountants of Romania · 565 articles in the index
-
Journal Article
Assessing the Impact of Mobile Banking on Corporate Financial Reporting and Compliance
This study offers a novel contribution to the literature in the field by specifically examining the impact of mobile banking on corporate financial reporting and compliance within the context of Commercial Bank of Zimbabwe, an area that remains underexplored in existing research. Using a…
-
Journal Article
Amendments Regarding Income Tax and Mandatory Social Contributions Made to the Fiscal Code by Law No. 239/2025 and GEO No. 89/2025
At the end of 2025, legislators developed the second package of fiscal measures and the “Little Train Ordinance”, which bring a series of significant amendments to the Fiscal Code and other normative acts, some of them applicable upon their entry into force and others starting with the fiscal year…
-
Journal Article
The Impact of Sociocultural and Sustainability Factors on the Financial Performance of Companies
Studying company performance and its determinants is fundamental to improving the development of internal and external strategies, understanding how they help increase adaptability to market demands, create healthy organizations, and improve stakeholder relations. This study considers over 100…
-
Journal Article
Digitalisation as a Transformation Vector for the Accounting Profession in the New Global Economy — A Practical Approach
Digital transformation fundamentally changes the way accounting activities are carried out, influencing all stages of the financial information cycle, from the collection and recording of transactions, to their processing, analysis, auditing, and reporting. The rapid evolution of information…
-
Journal Article
Debtor Management and Financial Performance of Hardware SMEs in Mukono Municipality, Uganda
Debtor management is a critical determinant of the financial health of small and medium-sized enterprises (SMEs). This study examined the effect of debtor management on the financial performance of hardware SMEs in Mukono, Uganda. Using Yamane’s (1967) formula at a 95% confidence level, a…
-
Journal Article
The Fiscal Predictability of the Romanian Business Environment, Quantified by Analysing the Legislative Instability and Economic Impact: A Descriptive-Analytical Approach
Legislative instability in Romania has generated an unpredictable fiscal environment, affecting the business sector’s ability to make sustainable and compliant decisions. The study examines the Romanian fiscal framework over the period 2020–2024, adopting a descriptive-analytical and documentary…
-
Journal Article
The Influence of PESTEL Factors on the Evolution of Financial Indicators Related to an Entity Under the Authority of the Local Council
Local councils represent local public administration authorities with a major role, including in the field of local public services. Entities under the authority of local councils, although often legally organized in the form of commercial companies, are entities with public capital. The PESTEL…
-
Journal Article
Dividend Policy as a Strategic Driver of Shareholders’ Wealth Creation in Nigerian Quoted Banks
This study examined the impact of dividend policy on shareholders’ wealth creation in selected Nigerian quoted deposit money banks. The specific objective was to assess the effects of dividend per share, retained earnings ratio, dividend yield, and dividend coverage ratio on market price per share…
-
Journal Article
Single Tax Return for the Period 2025–2026. The Transition from Smart PDF to Web Form
The Order of the President of the National Agency for Fiscal Administration No. 2736/2025 provides for the model, content, and instructions for completing the single tax return on income tax and social contributions due by natural persons (form 212), which is used in 2026 to declare income earned…
-
Journal Article
Analysis of the Impact of Environmental Management Accounting Costing Techniques on Water Consumption in South African Manufacturing Companies
High water consumption contributing to water scarcity remains a challenge in manufacturing companies. Environmental management accounting emerged to contribute to solving environmental challenges, such as water scarcity. This paper covers three popular techniques in environmental management…
-
Journal Article
Implications of Currency Conversion on Financial Reporting of Digital Finance Companies in a Developing Country
Zimbabwe’s volatile currency environment poses significant challenges for accurate financial reporting, particularly within digital finance companies operating in rapidly evolving economies. This study uniquely investigates the implications of currency conversion on financial reporting practices in…
-
Journal Article
The Professional Dimension of the Accountant Within Modern Mechanisms for Preventing, Identifying, and Managing Financial Fraud
The paper analyses the complex and multidimensional role of the accounting professional within the modern mechanisms for preventing, identifying, and managing financial fraud. In an economic context marked by accelerated digitalisation and increasingly sophisticated financial risks, the accountant…
-
Journal Article
The Impact of Financial Indicators on Porter’s Five Forces Model. A Case Study on the Telecommunications Industry
Financial indicators represent ways of capitalizing on accounting information targeting various levels, namely the structure of uses and financing, liquidity, solvency, resource rotation/management, profitability, or financial balance. They can be determined and interpreted either at individual…
-
Journal Article
Green Performance Disclosure as a Strategic Value Factor in Nigerian Listed Conglomerates
The study examined how green performance disclosure influences the firm value of Nigerian listed conglomerates. An ex-post facto research design was adopted to analyse historical data that could not be manipulated. The population comprised all six conglomerate firms listed on the Nigerian Exchange…
-
Journal Article
The Impact of Working Capital Management on the Financial Performance of Quoted Oil and Gas Companies in Nigeria
This study examined the impact of working capital management on the financial performance of listed oil and gas firms in Nigeria. It aimed to determine the impact of cash conversion cycle (CCC), net liquidity balance (NLB), and working capital requirement (WCR) on financial performance. The study…
-
Journal Article
Amended Single Tax Return
The paper discusses issues related to the amended single tax return and provides a series of examples regarding how non-wage income earned by individuals during 2025, as well as the resulting tax liabilities, should be reported therein. If individuals identify errors in the single tax return they…
-
Journal Article
Bridging the Gap: Assessing Corporate Responsiveness to Social and Environmental Stakeholders in Integrated Reporting
This qualitative study offers a novel contribution to existing research by critically assessing the authenticity and depth of corporate responsiveness to social and environmental (SE) stakeholders, an area often overlooked in the integrated reporting literature. Unlike prior studies that rely…
-
Journal Article
A Comparative Study on the Application of the DuPont Model Across in Various Industries
Profitability indicators play an important role in managerial decision-making, reflecting the extent to which the various components of an entity’s financial position and performance can generate net profit. In this context, the return on equity (ROE) is particularly relevant, as it measures the…
-
Journal Article
Corporate Governance and the Climate Transparency Gap: A Strategic Analysis of European “Significant Institutions”
As the European Central Bank (ECB) transitions from climate-related guidance to mandatory enforcement, banks across the European Union face increasing pressure to align their corporate governance structures with climate-related financial disclosure requirements. This article examines the current…
-
Journal Article
Insecurity and Food Access in Nigeria: Lessons for South Africa
This study verified the link between insecurity and food access in Nigeria using time series data from 1996 to 2023, and how the Nigerian experience can be of relevance to the South African economy. The study is an ex post facto research that adopted the autoregressive distributed lag model…