Access Statistics for Costel Istrate

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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 0 14
IMPACT DES IFRS SUR LES CHIFFRES COMPTABLES DES ENTITES ROUMAINES COTEES 0 0 0 0 1 1 1 7
Justifications des opinions modifiées et des observations dans les rapports d'audit pour les firmes roumaines cotées 0 0 0 1 0 0 0 9
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 0 0 13
LES FEMMES DANS LA PROFESSION COMPTABLE ROUMAINE ACTUELLE 0 0 0 6 0 0 2 62
Présentation de l'information financière concernant l'impôt sur les bénéfices et la transition aux IFRS en Roumanie 0 0 0 0 0 0 0 7
Évolutions récentes de la relation entre la comptabilité et la fiscalité en Roumanie 0 0 0 17 0 0 0 105
Total Working Papers 0 0 0 28 1 1 3 217

Journal Article File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
Appreciation on the debt ratio of some companies of Iasi county 0 0 0 57 0 0 0 243
Despre recunoasterea in bilant a cheltuielilor si veniturilor in avans 0 0 1 67 0 0 5 341
Detecting Earnings Management Using Benford’s Law: The Case of Romanian Listed Companies 0 2 5 18 2 5 21 71
Evaluarea la inchidere a imobilizarilor finantate din subventii 0 0 0 22 0 0 2 94
Evolutions in the Accounting – Taxation (Dis)Connection in Romania, After 1990 0 0 0 23 1 1 3 81
Financial Auditing and Financial Reporting for Romanian State-Owned Companies– Modified Opinions and Observations 0 0 0 11 1 1 1 51
IMPACT OF THE TRANSITION TO IFRS FOR THE ROMANIAN LISTED COMPANIES IN FINANCIAL DISTRESS 0 0 0 9 0 2 3 77
Impact of IFRS on Accounting Data – Gray Index of Conservatism Applied to Some European Listed Companies 0 1 2 68 0 2 8 336
Impact of IFRS on Romanian Accounting and Tax Rules for Fixed Tangibles Assets 0 1 1 71 0 1 2 305
Impact of IFRS on the accounting numbers of Romanian listed companies 0 0 0 35 1 1 2 175
Impact of the IFRS on the Disclosure of Income Tax Figures by Romanian Listed Companies 0 1 2 34 0 1 5 97
Implications and Measurement of Energy Poverty across the European Union 0 0 1 11 0 0 3 119
Statistical Assessment of the Value Relevance of Financial Information Reported by Romanian Listed Companies 0 0 0 93 0 0 1 242
Substance Over Form In A Romanian Book-Tax Approach 0 0 0 28 0 0 4 138
THE INFLUENCE OF THE CONNECTIONS OF ROMANIAN NON-LISTED FIRMS TO TAX HAVENS ON THEIR PROFITABILITY 0 0 0 22 0 2 5 155
THE VALUE RELEVANCE OF FINANCIAL INFORMATION UNDER THE INFLUENCE OF COUNTRY RISKS. THE CASE OF THE INDIAN LISTED COMPANIES 0 0 1 11 0 0 3 139
The Effect of the Auditors’ Rotation on the Accounting Quality in the Case of Romanian Listed Companies under the Transition to IFRS 1 2 4 69 3 6 10 314
The Impact of Taxation of the Domestic Economic Transactions on the Vat Collection Through Electronic Fiscal Devices 0 0 2 12 0 0 3 63
The Persistence of the Accounting Policies After the Transition to IFRS of the Romanian Listed Companies 0 1 1 35 1 3 5 139
The Use of Audit Opinion in Estimating the Financial Reporting Transparency Level 0 0 2 21 0 1 7 66
Total Journal Articles 1 8 22 717 9 26 93 3,246

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Statistics updated 2025-03-03