Costel Istrate

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Affiliations

• Universitatea "Al.I. Cuza" / Facultatea de Economie şi Administrarea Afacerilor
  • EDIRC entry
  • location:

Research profile

author of:

• The Impact of Taxation of the Domestic Economic Transactions on the Vat Collection Through Electronic Fiscal Devices (RePEc:aes:amfeco:v:45:y:2017:i:19:p:581)
  by Ionel Bostan & Cristian Popescu & Costel Istrate & Ioan-Bogdan Robu
• Despre recunoasterea in bilant a cheltuielilor si veniturilor in avans (RePEc:aic:journl:y:2005:v:50-51:p:127-132)
  by Costel Istrate
• Evaluarea la inchidere a imobilizarilor finantate din subventii (RePEc:aic:journl:y:2006:v:13:p:26-30)
  by Costel Istrate
• Appreciation on the debt ratio of some companies of Iasi county (RePEc:aic:journl:y:2007:v:14:p:9-14)
  by Costel Istrate
• Substance Over Form In A Romanian Book-Tax Approach (RePEc:aic:journl:y:2011:v:se:p:29-39)
  by Costel Istrate
• Evolutions in the Accounting – Taxation (Dis)Connection in Romania, After 1990 (RePEc:aic:revebs:y:2011:i:8:istratec)
  by Costel ISTRATE
• Impact Of The Transition To Ifrs For The Romanian Listed Companies In Financial Distress (RePEc:aic:revebs:y:2015:j:15:istratec)
  by Costel ISTRATE & Ioan Bogdan ROBU & Mihai CARP
• The Value Relevance Of Financial Information Under The Influence Of Country Risks. The Case Of The Indian Listed Companies (RePEc:aic:revebs:y:2016:j:18:istratec)
  by IOAN-BOGDAN ROBU & Costel ISTRATE & Mihai CARP & CRISTIAN POPESCU & MIHAELA-ALINA ROBU
• Impact of IFRS on Romanian Accounting and Tax Rules for Fixed Tangibles Assets (RePEc:ami:journl:v:11:y:2012:i:2:p:243-263)
  by Costel ISTRATE
• Impact of IFRS on the accounting numbers of Romanian listed companies (RePEc:ami:journl:v:13:y:2014:i:3:p:466-491)
  by Costel Istrate
• The Persistence of the Accounting Policies After the Transition to IFRS of the Romanian Listed Companies (RePEc:ami:journl:v:14:y:2015:i:4:p:599-626)
  by Costel Istrate
• Impact of the IFRS on the Disclosure of Income Tax Figures by Romanian Listed Companies (RePEc:ami:journl:v:15:y:2016:i:3:p:474-497)
  by Costel Istrate
• Financial Auditing and Financial Reporting for Romanian State-Owned Companies– Modified Opinions and Observations (RePEc:ami:journl:v:17:y:2018:i:4:p:513-531)
  by Costel Istrate
• Detecting Earnings Management Using Benford’s Law: The Case of Romanian Listed Companies (RePEc:ami:journl:v:18:y:2019:i:2:p:198-223)
  by Costel Istrate
• An Overall Effective Tax Rate for The Romanian Companies Listed on The Regulated Market of The Bucharest Stock Exchange (RePEc:ami:journl:v:22:y:2023:i:2:p:297-319)
  by Costel Istrate
• Accounting and Taxation in Romania: From Connection to Disconnection? (RePEc:ami:journl:v:23:y:2024:i:1:p:5-28)
  by Costel Istrate
• The Effect of the Auditors’ Rotation on the Accounting Quality in the Case of Romanian Listed Companies under the Transition to IFRS (RePEc:aud:audfin:v:133:y:2016:i:14:p:65)
  by Ioan-Bogdan ROBU & Maria GROSU & Costel ISTRATE
• The Use of Audit Opinion in Estimating the Financial Reporting Transparency Level (RePEc:aud:audfin:v:17:y:2019:i:153:p:79)
  by Ioan-Bogdan ROBU & Costel ISTRATE & Ionut Viorel HERGHILIGIU
• Impact Of Ifrs On The Accounting Numbers Of Romanian Listed Banks (RePEc:dug:jaccma:y:2014:i:2:p:45-49)
  by Costel Istrate
• Audit Quality under Influences of Audit Firm and Auditee Characteristics: Evidence from the Romanian Regulated Market (RePEc:gam:jsusta:v:13:y:2021:i:12:p:6924-:d:578107)
  by Mihai Carp & Costel Istrate
• Implications and Measurement of Energy Poverty across the European Union (RePEc:gam:jsusta:v:8:y:2016:i:5:p:483-:d:70173)
  by Alexandru Maxim & Costică Mihai & Constantin-Marius Apostoaie & Cristian Popescu & Costel Istrate & Ionel Bostan
• Évolutions récentes de la relation entre la comptabilité et la fiscalité en Roumanie (RePEc:hal:journl:hal-00650468)
  by Costel Istrate
• Les Femmes Dans La Profession Comptable Roumaine Actuelle (RePEc:hal:journl:hal-00690974)
  by Costel Istrate
• L'Analyse De L'Influence Des Composants Des Etats Financiers Sur La Capitalisation Boursière Des Entreprises Roumaines, Dans Les Conditions De La Crise (RePEc:hal:journl:hal-01899159)
  by Costel Istrate & Bogdan Robu Ioan
• Impact Des Ifrs Sur Les Chiffres Comptables Des Entites Roumaines Cotees (RePEc:hal:journl:hal-01899396)
  by Costel Istrate
• Présentation de l'information financière concernant l'impôt sur les bénéfices et la transition aux IFRS en Roumanie (RePEc:hal:journl:hal-01901042)
  by Costel Istrate
• Justifications des opinions modifiées et des observations dans les rapports d'audit pour les firmes roumaines cotées (RePEc:hal:journl:hal-01902215)
  by Costel Istrate
• Audit et comptabilité pour les entreprises roumaines d'état-réserves et observations (RePEc:hal:journl:hal-01907906)
  by Costel Istrate
• The Influence Of The Connections Of Romanian Non-Listed Firms To Tax Havens On Their Profitability (RePEc:jes:wpaper:y:2016:v:8:i:4:p:572-596)
  by Mihai-Bogdan AFRASINEI & Iuliana Eugenia GEORGESCU & Costel ISTRATE
• Statistical Assessment of the Value Relevance of Financial Information Reported by Romanian Listed Companies (RePEc:rjr:romjef:v::y:2016:i:2:p:27-42)
  by Elisabeta Jaba & Ioan-Bogdan Robu & Costel Istrate & Christiana Brigitte Balan & Mihai Roman
• Corporate tax-mix and firm performance. A comprehensive assessment for Romanian listed companies (RePEc:taf:reroxx:v:31:y:2018:i:1:p:1258-1272)
  by Sebastian Lazăr & Costel Istrate
• Impact of IFRS on Accounting Data – Gray Index of Conservatism Applied to Some European Listed Companies (RePEc:vrs:aicuec:v:60:y:2013:i:2:p:19:n:6)
  by Istrate Costel