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 0 0 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 1 2 4 64
Présentation de l'information financière concernant l'impôt sur les bénéfices et la transition aux IFRS en Roumanie 0 0 0 0 0 1 1 8
Évolutions récentes de la relation entre la comptabilité et la fiscalité en Roumanie 0 0 0 17 1 1 1 106
Total Working Papers 0 0 0 28 2 4 7 221

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 4 0 3 12 18
An Overall Effective Tax Rate for The Romanian Companies Listed on The Regulated Market of The Bucharest Stock Exchange 0 1 2 5 0 4 8 23
Appreciation on the debt ratio of some companies of Iasi county 0 0 0 57 0 0 0 243
Audit Quality under Influences of Audit Firm and Auditee Characteristics: Evidence from the Romanian Regulated Market 0 0 1 9 1 4 7 37
Corporate tax-mix and firm performance. A comprehensive assessment for Romanian listed companies 0 0 0 0 0 0 2 6
Despre recunoasterea in bilant a cheltuielilor si veniturilor in avans 0 0 0 67 0 0 2 341
Detecting Earnings Management Using Benford’s Law: The Case of Romanian Listed Companies 1 1 5 19 1 3 20 77
Evaluarea la inchidere a imobilizarilor finantate din subventii 0 0 1 23 0 0 3 95
Evolutions in the Accounting – Taxation (Dis)Connection in Romania, After 1990 0 0 0 23 0 1 3 82
Financial Auditing and Financial Reporting for Romanian State-Owned Companies– Modified Opinions and Observations 0 0 0 11 0 0 1 51
IMPACT OF IFRS ON THE ACCOUNTING NUMBERS OF ROMANIAN LISTED BANKS 0 0 0 12 0 0 0 62
IMPACT OF THE TRANSITION TO IFRS FOR THE ROMANIAN LISTED COMPANIES IN FINANCIAL DISTRESS 0 0 0 9 0 1 3 78
Impact of IFRS on Accounting Data – Gray Index of Conservatism Applied to Some European Listed Companies 0 0 2 68 0 1 7 338
Impact of IFRS on Romanian Accounting and Tax Rules for Fixed Tangibles Assets 0 0 1 71 1 1 3 306
Impact of IFRS on the accounting numbers of Romanian listed companies 0 0 0 35 2 3 4 178
Impact of the IFRS on the Disclosure of Income Tax Figures by Romanian Listed Companies 1 1 3 35 3 3 7 100
Implications and Measurement of Energy Poverty across the European Union 1 1 2 12 2 2 4 121
Statistical Assessment of the Value Relevance of Financial Information Reported by Romanian Listed Companies 0 0 0 93 4 4 5 246
Substance Over Form In A Romanian Book-Tax Approach 0 0 0 28 0 0 1 138
THE INFLUENCE OF THE CONNECTIONS OF ROMANIAN NON-LISTED FIRMS TO TAX HAVENS ON THEIR PROFITABILITY 0 0 0 22 0 0 4 155
THE VALUE RELEVANCE OF FINANCIAL INFORMATION UNDER THE INFLUENCE OF COUNTRY RISKS. THE CASE OF THE INDIAN LISTED COMPANIES 0 0 2 12 0 2 5 142
The Effect of the Auditors’ Rotation on the Accounting Quality in the Case of Romanian Listed Companies under the Transition to IFRS 0 0 3 69 0 0 12 318
The Impact of Taxation of the Domestic Economic Transactions on the Vat Collection Through Electronic Fiscal Devices 0 0 1 12 0 0 2 63
The Persistence of the Accounting Policies After the Transition to IFRS of the Romanian Listed Companies 0 0 1 35 1 2 8 143
The Use of Audit Opinion in Estimating the Financial Reporting Transparency Level 0 1 2 22 0 1 5 67
Total Journal Articles 3 5 28 753 15 35 128 3,428

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Statistics updated 2025-07-04