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 5 19
IMPACT DES IFRS SUR LES CHIFFRES COMPTABLES DES ENTITES ROUMAINES COTEES 0 0 0 0 2 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 1 1 5 18
LES FEMMES DANS LA PROFESSION COMPTABLE ROUMAINE ACTUELLE 0 0 0 6 2 2 5 68
Présentation de l'information financière concernant l'impôt sur les bénéfices et la transition aux IFRS en Roumanie 0 0 1 1 3 3 6 13
Évolutions récentes de la relation entre la comptabilité et la fiscalité en Roumanie 0 0 0 17 1 1 4 109
Total Working Papers 0 0 1 29 9 9 30 248

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 3 7 19 35
An Overall Effective Tax Rate for The Romanian Companies Listed on The Regulated Market of The Bucharest Stock Exchange 0 0 1 5 2 4 10 30
Appreciation on the debt ratio of some companies of Iasi county 0 0 0 57 2 2 7 250
Audit Quality under Influences of Audit Firm and Auditee Characteristics: Evidence from the Romanian Regulated Market 0 0 0 9 1 3 12 46
Corporate tax-mix and firm performance. A comprehensive assessment for Romanian listed companies 0 0 1 1 3 3 7 13
Despre recunoasterea in bilant a cheltuielilor si veniturilor in avans 0 1 1 68 2 3 7 348
Detecting Earnings Management Using Benford’s Law: The Case of Romanian Listed Companies 0 1 5 23 1 5 25 99
Evaluarea la inchidere a imobilizarilor finantate din subventii 0 0 0 23 1 1 3 98
Evolutions in the Accounting – Taxation (Dis)Connection in Romania, After 1990 0 0 0 23 1 1 6 87
Financial Auditing and Financial Reporting for Romanian State-Owned Companies– Modified Opinions and Observations 0 0 0 11 2 3 5 56
IMPACT OF IFRS ON THE ACCOUNTING NUMBERS OF ROMANIAN LISTED BANKS 0 0 0 12 2 2 5 67
IMPACT OF THE TRANSITION TO IFRS FOR THE ROMANIAN LISTED COMPANIES IN FINANCIAL DISTRESS 0 0 0 9 2 3 12 89
Impact of IFRS on Accounting Data – Gray Index of Conservatism Applied to Some European Listed Companies 0 1 1 69 1 2 8 345
Impact of IFRS on Romanian Accounting and Tax Rules for Fixed Tangibles Assets 0 1 2 73 1 3 12 317
Impact of IFRS on the accounting numbers of Romanian listed companies 0 0 0 35 2 4 16 191
Impact of the IFRS on the Disclosure of Income Tax Figures by Romanian Listed Companies 0 0 3 37 0 0 11 108
Implications and Measurement of Energy Poverty across the European Union 0 0 1 12 1 1 5 124
Statistical Assessment of the Value Relevance of Financial Information Reported by Romanian Listed Companies 0 0 1 94 1 6 26 268
Substance Over Form In A Romanian Book-Tax Approach 0 0 1 29 4 4 11 149
THE INFLUENCE OF THE CONNECTIONS OF ROMANIAN NON-LISTED FIRMS TO TAX HAVENS ON THEIR PROFITABILITY 0 0 0 22 1 3 8 163
THE VALUE RELEVANCE OF FINANCIAL INFORMATION UNDER THE INFLUENCE OF COUNTRY RISKS. THE CASE OF THE INDIAN LISTED COMPANIES 1 1 1 13 3 3 16 157
The Effect of the Auditors’ Rotation on the Accounting Quality in the Case of Romanian Listed Companies under the Transition to IFRS 0 0 0 69 1 3 5 323
The Impact of Taxation of the Domestic Economic Transactions on the Vat Collection Through Electronic Fiscal Devices 0 0 1 13 5 8 15 78
The Persistence of the Accounting Policies After the Transition to IFRS of the Romanian Listed Companies 0 0 1 36 1 3 12 153
The Use of Audit Opinion in Estimating the Financial Reporting Transparency Level 0 0 1 23 4 4 12 79
Total Journal Articles 1 5 23 772 47 81 275 3,673

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Statistics updated 2026-05-06