Access Statistics for Costel Istrate

Author contact details at EconPapers.

Working Paper File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
Audit et comptabilité pour les entreprises roumaines d'état-réserves et observations 0 0 0 4 0 0 5 19
IMPACT DES IFRS SUR LES CHIFFRES COMPTABLES DES ENTITES ROUMAINES COTEES 0 0 0 0 0 2 2 9
Justifications des opinions modifiées et des observations dans les rapports d'audit pour les firmes roumaines cotées 0 0 0 1 0 0 3 12
L'ANALYSE DE L'INFLUENCE DES COMPOSANTS DES ETATS FINANCIERS SUR LA CAPITALISATION BOURSIÈRE DES ENTREPRISES ROUMAINES, DANS LES CONDITIONS DE LA CRISE 0 0 0 0 0 1 5 18
LES FEMMES DANS LA PROFESSION COMPTABLE ROUMAINE ACTUELLE 0 0 0 6 0 2 4 68
Présentation de l'information financière concernant l'impôt sur les bénéfices et la transition aux IFRS en Roumanie 0 1 2 2 0 4 6 14
Évolutions récentes de la relation entre la comptabilité et la fiscalité en Roumanie 0 0 0 17 0 4 6 112
Total Working Papers 0 1 2 30 0 13 31 252

Journal Article File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
Accounting and Taxation in Romania: From Connection to Disconnection? 0 0 2 6 0 3 17 35
An Overall Effective Tax Rate for The Romanian Companies Listed on The Regulated Market of The Bucharest Stock Exchange 0 0 0 5 0 4 9 32
Appreciation on the debt ratio of some companies of Iasi county 0 0 0 57 0 2 7 250
Audit Quality under Influences of Audit Firm and Auditee Characteristics: Evidence from the Romanian Regulated Market 0 1 1 10 1 4 12 49
Corporate tax-mix and firm performance. A comprehensive assessment for Romanian listed companies 0 0 1 1 0 3 7 13
Despre recunoasterea in bilant a cheltuielilor si veniturilor in avans 0 0 1 68 0 3 8 349
Detecting Earnings Management Using Benford’s Law: The Case of Romanian Listed Companies 0 1 5 24 2 4 25 102
Evaluarea la inchidere a imobilizarilor finantate din subventii 0 0 0 23 1 3 5 100
Evolutions in the Accounting – Taxation (Dis)Connection in Romania, After 1990 1 1 1 24 1 2 6 88
Financial Auditing and Financial Reporting for Romanian State-Owned Companies– Modified Opinions and Observations 0 0 0 11 0 2 5 56
IMPACT OF IFRS ON THE ACCOUNTING NUMBERS OF ROMANIAN LISTED BANKS 0 0 0 12 0 3 6 68
IMPACT OF THE TRANSITION TO IFRS FOR THE ROMANIAN LISTED COMPANIES IN FINANCIAL DISTRESS 0 0 0 9 0 2 11 89
Impact of IFRS on Accounting Data – Gray Index of Conservatism Applied to Some European Listed Companies 0 0 1 69 0 1 7 345
Impact of IFRS on Romanian Accounting and Tax Rules for Fixed Tangibles Assets 0 0 2 73 0 1 11 317
Impact of IFRS on the accounting numbers of Romanian listed companies 0 0 0 35 0 3 14 192
Impact of the IFRS on the Disclosure of Income Tax Figures by Romanian Listed Companies 0 0 2 37 0 1 9 109
Implications and Measurement of Energy Poverty across the European Union 0 0 0 12 0 1 3 124
Statistical Assessment of the Value Relevance of Financial Information Reported by Romanian Listed Companies 0 0 1 94 2 5 26 272
Substance Over Form In A Romanian Book-Tax Approach 0 0 1 29 0 5 12 150
THE INFLUENCE OF THE CONNECTIONS OF ROMANIAN NON-LISTED FIRMS TO TAX HAVENS ON THEIR PROFITABILITY 0 0 0 22 1 2 9 164
THE VALUE RELEVANCE OF FINANCIAL INFORMATION UNDER THE INFLUENCE OF COUNTRY RISKS. THE CASE OF THE INDIAN LISTED COMPANIES 0 1 1 13 0 3 15 157
The Effect of the Auditors’ Rotation on the Accounting Quality in the Case of Romanian Listed Companies under the Transition to IFRS 0 1 1 70 0 3 7 325
The Impact of Taxation of the Domestic Economic Transactions on the Vat Collection Through Electronic Fiscal Devices 0 0 1 13 0 5 15 78
The Persistence of the Accounting Policies After the Transition to IFRS of the Romanian Listed Companies 0 0 1 36 1 2 11 154
The Use of Audit Opinion in Estimating the Financial Reporting Transparency Level 0 0 1 23 0 4 12 79
Total Journal Articles 1 5 23 776 9 71 269 3,697

logo

LogEc Home

Top Working Papers
Top Journal Articles
Top Books
Top Chapters
Top Software Items

Top Authors

Top Working Paper series and Journals

About LogEc

Authors with papers registered in the RePEc Author Service.

Register yourself as an author or register more papers in the RePEc Author Service.

Authors with no registered papers

RePEc
LogEc provides access and usage statistics for services based on the RePEc data set.

Örebro UniversityLogEc is hosted by the Örebro University School of Business.

Questions or comments? Please see our explanation of how the statistics are collected or e-mail

Since October 2025, abstract view statistics are potentially heavily influenced by traffic from AI bots and tools that we could not eliminate despite our best efforts.

Statistics updated 2026-07-10