AN ATTEMPT AT MEASURING THE FISCAL INFLUENCE OVER ACCOUNTING OF ROMANIAN LISTED COMPANIES

Dan Dacian Cuzdriorean, Szilveszter Fekete and Lucia Sucală

Annales Universitatis Apulensis Series Oeconomica, 2010, vol. 1, issue 12, 9

Abstract: This paper we seek to measure the fiscal influence over accounting on a de facto level, empirical analysis is being performed on companies listed on the Bucharest Stock Exchange (BSE) and RASDAQ market, on a sample of 210 companies. Our observation was conducted in the year 2008, the variables taken in the analysis being sales as proxy for ‘accounting' and income tax as measure for tax effects. The model we use is defined in a dynamic fashion (marginal values) since we believe these variables reflect the best the “true†variations of accounting and tax numbers. The statistical results obtained show that there is a statistically significant influence of taxation over accounting of 4%; we are not able, however, to say if this amount is “large†or “small†, in since we have no benchmark value yet. This is also the first empirical tax research paper in accounting on Romanian data.

Keywords: accounting; taxation; income tax; listed companies; Romania (search for similar items in EconPapers)
JEL-codes: H20 H25 M40 M41 (search for similar items in EconPapers)
Date: 2010
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:alu:journl:v:1:y:2010:i:12:p:9

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