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Details about Costel Istrate

E-mail:
Workplace:Facultatea de Economie şi Administrarea Afacerilor (Faculty of Economics and Business), Universitatea "Al.I. Cuza" (Al.I. Cuza University), (more information at EDIRC)

Access statistics for papers by Costel Istrate.

Last updated 2020-10-17. Update your information in the RePEc Author Service.

Short-id: pis130


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Working Papers

2018

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

2016

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

2014

  1. IMPACT DES IFRS SUR LES CHIFFRES COMPTABLES DES ENTITES ROUMAINES COTEES
    Post-Print, HAL Downloads
  2. 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 Downloads

2012

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

2011

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

Journal Articles

2019

  1. 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 Downloads
  2. The Use of Audit Opinion in Estimating the Financial Reporting Transparency Level
    The Audit Financiar journal, 2019, 17, (153), 79 Downloads View citations (1)

2018

  1. 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 Downloads

2017

  1. 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 Downloads View citations (2)

2016

  1. 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 Downloads
  2. Implications and Measurement of Energy Poverty across the European Union
    Sustainability, 2016, 8, (5), 1-20 Downloads View citations (38)
  3. Statistical Assessment of the Value Relevance of Financial Information Reported by Romanian Listed Companies
    Journal for Economic Forecasting, 2016, (2), 27-42 Downloads View citations (7)
  4. 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 Downloads View citations (1)
  5. 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 Downloads
  6. 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 Downloads View citations (7)

2015

  1. IMPACT OF THE TRANSITION TO IFRS FOR THE ROMANIAN LISTED COMPANIES IN FINANCIAL DISTRESS
    Review of Economic and Business Studies, 2015, (15), 83-102 Downloads
  2. 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 Downloads View citations (2)

2014

  1. Impact of IFRS on the accounting numbers of Romanian listed companies
    Journal of Accounting and Management Information Systems, 2014, 13, (3), 466-491 Downloads View citations (8)

2013

  1. 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 Downloads View citations (3)

2012

  1. 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 Downloads View citations (7)

2011

  1. Evolutions in the Accounting – Taxation (Dis)Connection in Romania, After 1990
    Review of Economic and Business Studies, 2011, (8), 43-61 Downloads
  2. 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 Downloads View citations (1)

2007

  1. 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 Downloads

2006

  1. 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 Downloads

2005

  1. 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 Downloads
 
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