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 3 4 5 19
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 2 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 3 4 4 17
LES FEMMES DANS LA PROFESSION COMPTABLE ROUMAINE ACTUELLE 0 0 0 6 0 1 4 66
Présentation de l'information financière concernant l'impôt sur les bénéfices et la transition aux IFRS en Roumanie 1 1 1 1 1 2 3 10
Évolutions récentes de la relation entre la comptabilité et la fiscalité en Roumanie 0 0 0 17 0 0 3 108
Total Working Papers 1 1 1 29 7 13 23 239

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? 1 1 3 6 2 7 15 28
An Overall Effective Tax Rate for The Romanian Companies Listed on The Regulated Market of The Bucharest Stock Exchange 0 0 1 5 1 3 7 26
Appreciation on the debt ratio of some companies of Iasi county 0 0 0 57 1 4 5 248
Audit Quality under Influences of Audit Firm and Auditee Characteristics: Evidence from the Romanian Regulated Market 0 0 0 9 5 6 11 43
Corporate tax-mix and firm performance. A comprehensive assessment for Romanian listed companies 0 1 1 1 2 4 4 10
Despre recunoasterea in bilant a cheltuielilor si veniturilor in avans 0 0 0 67 1 3 4 345
Detecting Earnings Management Using Benford’s Law: The Case of Romanian Listed Companies 0 1 4 22 4 10 25 94
Evaluarea la inchidere a imobilizarilor finantate din subventii 0 0 1 23 1 1 3 97
Evolutions in the Accounting – Taxation (Dis)Connection in Romania, After 1990 0 0 0 23 2 3 6 86
Financial Auditing and Financial Reporting for Romanian State-Owned Companies– Modified Opinions and Observations 0 0 0 11 2 2 3 53
IMPACT OF IFRS ON THE ACCOUNTING NUMBERS OF ROMANIAN LISTED BANKS 0 0 0 12 2 3 3 65
IMPACT OF THE TRANSITION TO IFRS FOR THE ROMANIAN LISTED COMPANIES IN FINANCIAL DISTRESS 0 0 0 9 6 7 9 86
Impact of IFRS on Accounting Data – Gray Index of Conservatism Applied to Some European Listed Companies 0 0 0 68 1 1 7 343
Impact of IFRS on Romanian Accounting and Tax Rules for Fixed Tangibles Assets 1 1 1 72 5 7 9 314
Impact of IFRS on the accounting numbers of Romanian listed companies 0 0 0 35 2 7 13 187
Impact of the IFRS on the Disclosure of Income Tax Figures by Romanian Listed Companies 0 1 3 37 5 7 11 108
Implications and Measurement of Energy Poverty across the European Union 0 0 1 12 2 2 4 123
Statistical Assessment of the Value Relevance of Financial Information Reported by Romanian Listed Companies 0 0 1 94 5 10 20 262
Substance Over Form In A Romanian Book-Tax Approach 0 0 1 29 2 3 7 145
THE INFLUENCE OF THE CONNECTIONS OF ROMANIAN NON-LISTED FIRMS TO TAX HAVENS ON THEIR PROFITABILITY 0 0 0 22 1 4 5 160
THE VALUE RELEVANCE OF FINANCIAL INFORMATION UNDER THE INFLUENCE OF COUNTRY RISKS. THE CASE OF THE INDIAN LISTED COMPANIES 0 0 1 12 5 9 15 154
The Effect of the Auditors’ Rotation on the Accounting Quality in the Case of Romanian Listed Companies under the Transition to IFRS 0 0 1 69 2 2 9 320
The Impact of Taxation of the Domestic Economic Transactions on the Vat Collection Through Electronic Fiscal Devices 0 0 1 13 2 5 7 70
The Persistence of the Accounting Policies After the Transition to IFRS of the Romanian Listed Companies 0 1 1 36 2 6 12 150
The Use of Audit Opinion in Estimating the Financial Reporting Transparency Level 0 0 2 23 4 5 9 75
Total Journal Articles 2 6 23 767 67 121 223 3,592

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Statistics updated 2026-02-12