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 4 19
IMPACT DES IFRS SUR LES CHIFFRES COMPTABLES DES ENTITES ROUMAINES COTEES 0 0 0 0 0 1 3 10
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 6 19
LES FEMMES DANS LA PROFESSION COMPTABLE ROUMAINE ACTUELLE 0 0 0 6 0 0 3 68
Présentation de l'information financière concernant l'impôt sur les bénéfices et la transition aux IFRS en Roumanie 0 0 2 2 0 0 6 14
Évolutions récentes de la relation entre la comptabilité et la fiscalité en Roumanie 0 0 0 17 0 0 6 112
Total Working Papers 0 0 2 30 1 2 31 254

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 1 6 0 4 19 39
An Overall Effective Tax Rate for The Romanian Companies Listed on The Regulated Market of The Bucharest Stock Exchange 0 0 0 5 0 0 9 32
Appreciation on the debt ratio of some companies of Iasi county 0 0 0 57 0 2 9 252
Audit Quality under Influences of Audit Firm and Auditee Characteristics: Evidence from the Romanian Regulated Market 0 0 1 10 2 2 14 51
Corporate tax-mix and firm performance. A comprehensive assessment for Romanian listed companies 0 0 1 1 4 4 11 17
Despre recunoasterea in bilant a cheltuielilor si veniturilor in avans 0 0 1 68 1 3 11 352
Detecting Earnings Management Using Benford’s Law: The Case of Romanian Listed Companies 0 0 3 24 0 1 20 103
Evaluarea la inchidere a imobilizarilor finantate din subventii 0 0 0 23 1 1 6 101
Evolutions in the Accounting – Taxation (Dis)Connection in Romania, After 1990 0 0 1 24 1 2 7 90
Financial Auditing and Financial Reporting for Romanian State-Owned Companies– Modified Opinions and Observations 0 0 0 11 0 1 6 57
IMPACT OF IFRS ON THE ACCOUNTING NUMBERS OF ROMANIAN LISTED BANKS 0 0 0 12 1 3 9 71
IMPACT OF THE TRANSITION TO IFRS FOR THE ROMANIAN LISTED COMPANIES IN FINANCIAL DISTRESS 0 0 0 9 0 0 11 89
Impact of IFRS on Accounting Data – Gray Index of Conservatism Applied to Some European Listed Companies 1 1 2 70 1 1 8 346
Impact of IFRS on Romanian Accounting and Tax Rules for Fixed Tangibles Assets 0 0 2 73 0 2 12 319
Impact of IFRS on the accounting numbers of Romanian listed companies 0 0 0 35 0 1 14 193
Impact of the IFRS on the Disclosure of Income Tax Figures by Romanian Listed Companies 0 1 3 38 0 2 11 111
Implications and Measurement of Energy Poverty across the European Union 0 0 0 12 0 0 3 124
Statistical Assessment of the Value Relevance of Financial Information Reported by Romanian Listed Companies 0 0 1 94 3 5 27 277
Substance Over Form In A Romanian Book-Tax Approach 0 0 0 29 0 1 11 151
THE INFLUENCE OF THE CONNECTIONS OF ROMANIAN NON-LISTED FIRMS TO TAX HAVENS ON THEIR PROFITABILITY 0 0 0 22 0 0 8 164
THE VALUE RELEVANCE OF FINANCIAL INFORMATION UNDER THE INFLUENCE OF COUNTRY RISKS. THE CASE OF THE INDIAN LISTED COMPANIES 0 0 1 13 0 8 22 165
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 70 0 6 13 331
The Impact of Taxation of the Domestic Economic Transactions on the Vat Collection Through Electronic Fiscal Devices 0 0 1 13 0 2 17 80
The Persistence of the Accounting Policies After the Transition to IFRS of the Romanian Listed Companies 0 0 1 36 1 2 12 156
The Use of Audit Opinion in Estimating the Financial Reporting Transparency Level 0 0 1 23 1 3 15 82
Total Journal Articles 1 2 21 778 16 56 305 3,753

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Statistics updated 2026-10-11