Details about Costel Istrate

Access statistics for papers by Costel Istrate.

Last updated 2025-03-16. Update your information in the RePEc Author Service.

Short-id: pis130

Working Papers

2018

1. Audit et comptabilité pour les entreprises roumaines d'état-réserves et observations
   Post-Print, HAL

2016

2. Justifications des opinions modifiées et des observations dans les rapports d'audit pour les firmes roumaines cotées
   Post-Print, HAL
3. Présentation de l'information financière concernant l'impôt sur les bénéfices et la transition aux IFRS en Roumanie
   Post-Print, HAL

2014

4. IMPACT DES IFRS SUR LES CHIFFRES COMPTABLES DES ENTITES ROUMAINES COTEES
   Post-Print, HAL
5. L'ANALYSE DE L'INFLUENCE DES COMPOSANTS DES ETATS FINANCIERS SUR LA CAPITALISATION BOURSIÈRE DES ENTREPRISES ROUMAINES, DANS LES CONDITIONS DE LA CRISE
   Post-Print, HAL

2012

6. LES FEMMES DANS LA PROFESSION COMPTABLE ROUMAINE ACTUELLE
   Post-Print, HAL

2011

7. Évolutions récentes de la relation entre la comptabilité et la fiscalité en Roumanie
   Post-Print, HAL View citations (2)

Journal Articles

2024

1. Accounting and Taxation in Romania: From Connection to Disconnection?
   Journal of Accounting and Management Information Systems, 2024, 23, (1), 5-28

2023

2. An Overall Effective Tax Rate for The Romanian Companies Listed on The Regulated Market of The Bucharest Stock Exchange
   Journal of Accounting and Management Information Systems, 2023, 22, (2), 297-319

2021

3. Audit Quality under Influences of Audit Firm and Auditee Characteristics: Evidence from the Romanian Regulated Market
   Sustainability, 2021, 13, (12), 1-16 View citations (5)

2019

4. Detecting Earnings Management Using Benford’s Law: The Case of Romanian Listed Companies
   Journal of Accounting and Management Information Systems, 2019, 18, (2), 198-223
5. The Use of Audit Opinion in Estimating the Financial Reporting Transparency Level
   The Audit Financiar journal, 2019, 17, (153), 79 View citations (1)

2018

6. Corporate tax-mix and firm performance. A comprehensive assessment for Romanian listed companies
   Economic Research-Ekonomska Istraživanja, 2018, 31, (1), 1258-1272
7. Financial Auditing and Financial Reporting for Romanian State-Owned Companies– Modified Opinions and Observations
   Journal of Accounting and Management Information Systems, 2018, 17, (4), 513-531

2017

8. The Impact of Taxation of the Domestic Economic Transactions on the Vat Collection Through Electronic Fiscal Devices
   The AMFITEATRU ECONOMIC journal, 2017, 19, (45), 581 View citations (4)

2016

9. Impact of the IFRS on the Disclosure of Income Tax Figures by Romanian Listed Companies
   Journal of Accounting and Management Information Systems, 2016, 15, (3), 474-497 View citations (1)
10. Implications and Measurement of Energy Poverty across the European Union
    Sustainability, 2016, 8, (5), 1-20 View citations (46)
11. Statistical Assessment of the Value Relevance of Financial Information Reported by Romanian Listed Companies
    Journal for Economic Forecasting, 2016, (2), 27-42 View citations (8)
12. THE INFLUENCE OF THE CONNECTIONS OF ROMANIAN NON-LISTED FIRMS TO TAX HAVENS ON THEIR PROFITABILITY
    CES Working Papers, 2016, 8(4), (4), 572-596 View citations (1)
13. THE VALUE RELEVANCE OF FINANCIAL INFORMATION UNDER THE INFLUENCE OF COUNTRY RISKS. THE CASE OF THE INDIAN LISTED COMPANIES
    Review of Economic and Business Studies, 2016, (18), 77-93
14. The Effect of the Auditors’ Rotation on the Accounting Quality in the Case of Romanian Listed Companies under the Transition to IFRS
    The Audit Financiar journal, 2016, 14, (133), 65 View citations (8)

2015

15. IMPACT OF THE TRANSITION TO IFRS FOR THE ROMANIAN LISTED COMPANIES IN FINANCIAL DISTRESS
    Review of Economic and Business Studies, 2015, (15), 83-102
16. The Persistence of the Accounting Policies After the Transition to IFRS of the Romanian Listed Companies
    Journal of Accounting and Management Information Systems, 2015, 14, (4), 599-626 View citations (2)

2014

17. IMPACT OF IFRS ON THE ACCOUNTING NUMBERS OF ROMANIAN LISTED BANKS
    The Journal of Accounting and Management, 2014, (2), 45-49 View citations (8)
18. Impact of IFRS on the accounting numbers of Romanian listed companies
    Journal of Accounting and Management Information Systems, 2014, 13, (3), 466-491 View citations (9)

2013

19. Impact of IFRS on Accounting Data – Gray Index of Conservatism Applied to Some European Listed Companies
    Scientific Annals of Economics and Business, 2013, 60, (2), 19 View citations (3)

2012

20. Impact of IFRS on Romanian Accounting and Tax Rules for Fixed Tangibles Assets
    Journal of Accounting and Management Information Systems, 2012, 11, (2), 243-263 View citations (7)

2011

21. Evolutions in the Accounting – Taxation (Dis)Connection in Romania, After 1990
    Review of Economic and Business Studies, 2011, (8), 43-61
22. Substance Over Form In A Romanian Book-Tax Approach
    Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), 2011, 2011SE, 29-39 View citations (1)

2007

23. Appreciation on the debt ratio of some companies of Iasi county
    Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), 2007, 54, 9-14

2006

24. Evaluarea la inchidere a imobilizarilor finantate din subventii
    Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), 2006, 52-53, 26-30

2005

25. Despre recunoasterea in bilant a cheltuielilor si veniturilor in avans
    Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), 2005, 50-51, 127-132