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Costel Istrate

Personal Details

First Name:Costel
Middle Name:
Last Name:Istrate
Suffix:
RePEc Short-ID:pis130

Affiliation

Facultatea de Economie şi Administrarea Afacerilor
Universitatea "Al.I. Cuza"

Iaşi, Romania
http://www.feaa.uaic.ro/
RePEc:edi:feaicro (more details at EDIRC)

Research output

as
Jump to: Working papers Articles

Working papers

  1. Costel Istrate, 2018. "Audit et comptabilité pour les entreprises roumaines d'état-réserves et observations," Post-Print hal-01907906, HAL.
  2. Costel Istrate, 2016. "Présentation de l'information financière concernant l'impôt sur les bénéfices et la transition aux IFRS en Roumanie," Post-Print hal-01901042, HAL.
  3. Costel Istrate, 2016. "Justifications des opinions modifiées et des observations dans les rapports d'audit pour les firmes roumaines cotées," Post-Print hal-01902215, HAL.
  4. Costel Istrate, 2014. "Impact Des Ifrs Sur Les Chiffres Comptables Des Entites Roumaines Cotees," Post-Print hal-01899396, HAL.
  5. Costel Istrate & Bogdan Robu Ioan, 2014. "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-01899159, HAL.
  6. Costel Istrate, 2012. "Les Femmes Dans La Profession Comptable Roumaine Actuelle," Post-Print hal-00690974, HAL.
  7. Costel Istrate, 2011. "Évolutions récentes de la relation entre la comptabilité et la fiscalité en Roumanie," Post-Print hal-00650468, HAL.

Articles

  1. Costel Istrate, 2019. "Detecting Earnings Management Using Benford’s Law: The Case of Romanian Listed Companies," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 18(2), pages 198-223, June.
  2. Ioan-Bogdan ROBU & Costel ISTRATE & Ionut Viorel HERGHILIGIU, 2019. "The Use of Audit Opinion in Estimating the Financial Reporting Transparency Level," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 17(153), pages 1-79.
  3. Costel Istrate, 2018. "Financial Auditing and Financial Reporting for Romanian State-Owned Companies– Modified Opinions and Observations," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(4), pages 513-531, December.
  4. Ionel Bostan & Cristian Popescu & Costel Istrate & Ioan-Bogdan Robu, 2017. "The Impact of Taxation of the Domestic Economic Transactions on the Vat Collection Through Electronic Fiscal Devices," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 19(45), pages 581-581, May.
  5. Alexandru Maxim & Costică Mihai & Constantin-Marius Apostoaie & Cristian Popescu & Costel Istrate & Ionel Bostan, 2016. "Implications and Measurement of Energy Poverty across the European Union," Sustainability, MDPI, vol. 8(5), pages 1-20, May.
  6. IOAN-BOGDAN ROBU & Costel ISTRATE & Mihai CARP & CRISTIAN POPESCU & MIHAELA-ALINA ROBU, 2016. "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, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 18, pages 77-93, December.
  7. Ioan-Bogdan ROBU & Maria GROSU & Costel ISTRATE, 2016. "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, Chamber of Financial Auditors of Romania, vol. 14(133), pages 1-65, January.
  8. Elisabeta Jaba & Ioan-Bogdan Robu & Costel Istrate & Christiana Brigitte Balan & Mihai Roman, 2016. "Statistical Assessment of the Value Relevance of Financial Information Reported by Romanian Listed Companies," Journal for Economic Forecasting, Institute for Economic Forecasting, vol. 0(2), pages 27-42, June.
  9. Costel Istrate, 2016. "Impact of the IFRS on the Disclosure of Income Tax Figures by Romanian Listed Companies," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 15(3), pages 474-497, September.
  10. Mihai-Bogdan AFRASINEI & Iuliana Eugenia GEORGESCU & Costel ISTRATE, 2016. "The Influence Of The Connections Of Romanian Non-Listed Firms To Tax Havens On Their Profitability," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 8(4), pages 572-596, December.
  11. Costel ISTRATE & Ioan Bogdan ROBU & Mihai CARP, 2015. "Impact Of The Transition To Ifrs For The Romanian Listed Companies In Financial Distress," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 15, pages 83-102, June.
  12. Costel Istrate, 2015. "The Persistence of the Accounting Policies After the Transition to IFRS of the Romanian Listed Companies," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 14(4), pages 599-626, December.
  13. Costel Istrate, 2014. "Impact of IFRS on the accounting numbers of Romanian listed companies," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(3), pages 466-491, September.
  14. Istrate Costel, 2013. "Impact of IFRS on Accounting Data – Gray Index of Conservatism Applied to Some European Listed Companies," Scientific Annals of Economics and Business, Sciendo, vol. 60(2), pages 1-19, December.
  15. Costel ISTRATE, 2012. "Impact of IFRS on Romanian Accounting and Tax Rules for Fixed Tangibles Assets," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(2), pages 243-263, June.
  16. Costel Istrate, 2011. "Substance Over Form In A Romanian Book-Tax Approach," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 2011, pages 29-39, july.
  17. Costel ISTRATE, 2011. "Evolutions in the Accounting – Taxation (Dis)Connection in Romania, After 1990," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 8, pages 43-61, December.
  18. Costel Istrate, 2007. "Appreciation on the debt ratio of some companies of Iasi county," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 54, pages 9-14, November.
  19. Costel Istrate, 2006. "Evaluarea la inchidere a imobilizarilor finantate din subventii," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 52, pages 26-30, November.
  20. Costel Istrate, 2005. "Despre recunoasterea in bilant a cheltuielilor si veniturilor in avans," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 50, pages 127-132, November.

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

  1. Costel Istrate, 2011. "Évolutions récentes de la relation entre la comptabilité et la fiscalité en Roumanie," Post-Print hal-00650468, HAL.

    Cited by:

    1. Ioan Pop & Szilveszter Fekete & Dan Dacian Cuzdriorean, 2013. "Relationship Between Accounting And Taxation In Romania: A Behavioral Analysis," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(15), pages 1-7.
    2. Adela Deaconu & Dan Dacian Cuzdriorean, 2016. "Accounting and the state in post-communist Romania," African Journal of Accounting, Auditing and Finance, Inderscience Enterprises Ltd, vol. 5(1), pages 59-93.

Articles

  1. Ioan-Bogdan ROBU & Costel ISTRATE & Ionut Viorel HERGHILIGIU, 2019. "The Use of Audit Opinion in Estimating the Financial Reporting Transparency Level," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 17(153), pages 1-79.

    Cited by:

    1. Ionuț Viorel Herghiligiu & Ioan-Bogdan Robu & Marinela Istrate & Maria Grosu & Camelia Cătălina Mihalciuc & Adrian Vilcu, 2023. "Sustainable Corporate Performance Based on Audit Report Influence: An Empirical Approach through Financial Transparency and Gender Equality Dimensions," Sustainability, MDPI, vol. 15(18), pages 1-28, September.

  2. Ionel Bostan & Cristian Popescu & Costel Istrate & Ioan-Bogdan Robu, 2017. "The Impact of Taxation of the Domestic Economic Transactions on the Vat Collection Through Electronic Fiscal Devices," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 19(45), pages 581-581, May.

    Cited by:

    1. ARTENE, Alin, 1915. "Focusing economic research on the issues of sustainability and environmental protection," LawArXiv g7hpy, Center for Open Science.
    2. ARTENE, Alin, 2018. "Focusing economic research on the issues of sustainability and environmental protection," SocArXiv jc6f5, Center for Open Science.

  3. Alexandru Maxim & Costică Mihai & Constantin-Marius Apostoaie & Cristian Popescu & Costel Istrate & Ionel Bostan, 2016. "Implications and Measurement of Energy Poverty across the European Union," Sustainability, MDPI, vol. 8(5), pages 1-20, May.

    Cited by:

    1. Juan Aranda & Ignacio Zabalza & Andrea Conserva & Gema Millán, 2017. "Analysis of Energy Efficiency Measures and Retrofitting Solutions for Social Housing Buildings in Spain as a Way to Mitigate Energy Poverty," Sustainability, MDPI, vol. 9(10), pages 1-22, October.
    2. Rodríguez-Álvarez, Ana & Llorca, Manuel & Jamasb, Tooraj, 2021. "Alleviating Energy Poverty in Europe: Front-runners and Laggards," Working Papers 12-2021, Copenhagen Business School, Department of Economics.
    3. John M. Polimeni & Mihaela Simionescu & Raluca I. Iorgulescu, 2022. "Energy Poverty and Personal Health in the EU," IJERPH, MDPI, vol. 19(18), pages 1-21, September.
    4. Pilar Murias & Beatriz Valcárcel-Aguiar & Rosa María Regueiro-Ferreira, 2020. "A Territorial Estimate for Household Energy Vulnerability: An Application for Spain," Sustainability, MDPI, vol. 12(15), pages 1-21, July.
    5. Chiara Grazini, 2023. "La poverta' energetica come privazione delle capacita' (Energy poverty as capabilities deprivation)," Moneta e Credito, Economia civile, vol. 76(301), pages 3-25.
    6. Nawaz, Saima, 2021. "Energy poverty, climate shocks, and health deprivations," Energy Economics, Elsevier, vol. 100(C).
    7. Scarpellini, Sabina & Alexia Sanz Hernández, M. & Moneva, José M. & Portillo-Tarragona, Pilar & Rodríguez, María Esther López, 2019. "Measurement of spatial socioeconomic impact of energy poverty," Energy Policy, Elsevier, vol. 124(C), pages 320-331.
    8. Indre Siksnelyte-Butkiene, 2021. "A Systematic Literature Review of Indices for Energy Poverty Assessment: A Household Perspective," Sustainability, MDPI, vol. 13(19), pages 1-27, September.
    9. George E. Halkos & Panagiotis-Stavros C. Aslanidis, 2023. "Addressing Multidimensional Energy Poverty Implications on Achieving Sustainable Development," Energies, MDPI, vol. 16(9), pages 1-30, April.
    10. Bogdan-Constantin Neagu & Ovidiu Ivanov & Gheorghe Grigoras & Mihai Gavrilas & Dumitru-Marcel Istrate, 2020. "New Market Model with Social and Commercial Tiers for Improved Prosumer Trading in Microgrids," Sustainability, MDPI, vol. 12(18), pages 1-43, September.
    11. Salman, Muhammad & Zha, Donglan & Wang, Guimei, 2022. "Assessment of energy poverty convergence: A global analysis," Energy, Elsevier, vol. 255(C).
    12. Mendoza, Celedonio B. & Cayonte, Dwane Darcy D. & Leabres, Michael S. & Manaligod, Lana Rose A., 2019. "Understanding multidimensional energy poverty in the Philippines," Energy Policy, Elsevier, vol. 133(C).
    13. Muhammad Sharif & Farzana Naheed Khan, 2023. "Unveiling the Implications of Energy Poverty for Educational Attainments in Pakistan: A Multidimensional Analysis," International Journal of Energy Economics and Policy, Econjournals, vol. 13(5), pages 472-483, September.
    14. BOSTAN, Ionel, 2018. "If It Is The Topic Of The Research Of The Informal Economy," LawArXiv fy3g9, Center for Open Science.
    15. Lee, Heerae & Shon, Huijoo, 2024. "Spatial and temporal patterns of energy aid and poverty in four African countries: Focusing on distributive and recognition justice," Renewable and Sustainable Energy Reviews, Elsevier, vol. 192(C).
    16. Lozano, Lorafe & Taboada, Evelyn B., 2020. "Demystifying the authentic attributes of electricity-poor populations: The electrification landscape of rural off-grid island communities in the Philippines," Energy Policy, Elsevier, vol. 145(C).
    17. Phoumin, Han & Kimura, Fukunari, 2019. "Cambodia's energy poverty and its effects on social wellbeing: Empirical evidence and policy implications," Energy Policy, Elsevier, vol. 132(C), pages 283-289.
    18. Recep Ulucak & Ramazan Sari & Seyfettin Erdogan & Rui Alexandre Castanho, 2021. "Bibliometric Literature Analysis of a Multi-Dimensional Sustainable Development Issue: Energy Poverty," Sustainability, MDPI, vol. 13(17), pages 1-21, August.
    19. Schleich, Joachim, 2019. "Energy efficient technology adoption in low-income households in the European Union – What is the evidence?," Energy Policy, Elsevier, vol. 125(C), pages 196-206.
    20. Siksnelyte-Butkiene, Indre & Streimikiene, Dalia & Balezentis, Tomas, 2022. "Addressing sustainability issues in transition to carbon-neutral sustainable society with multi-criteria analysis," Energy, Elsevier, vol. 254(PA).
    21. Grazini, Chiara, 2024. "Energy poverty as capacity deprivation: A study of social housing using the partially ordered set," Socio-Economic Planning Sciences, Elsevier, vol. 92(C).
    22. BOSTAN, Ionel, 2018. "Advancing Research Into Sustainability Issues Starting With The Study Of Some Vectors Of Economic Dynamics," LawArXiv 47x35, Center for Open Science.
    23. Nathan, Hippu Salk Kristle & Hari, Lakshmikanth, 2020. "Towards a new approach in measuring energy poverty: Household level analysis of urban India," Energy Policy, Elsevier, vol. 140(C).
    24. Bekithemba Qeqe & Forget Kapingura & Bahle Mgxekwa, 2022. "The Relationship between Electricity Prices and Household Welfare in South Africa," Energies, MDPI, vol. 15(20), pages 1-15, October.
    25. Constantin-Marius APOSTOAIE, 2016. "Assessing National Environmental Performance In The Eastern Partnership Countries," EURINT, Centre for European Studies, Alexandru Ioan Cuza University, vol. 3, pages 149-168.
    26. Eva Llera-Sastresa & Sabina Scarpellini & Pilar Rivera-Torres & Juan Aranda & Ignacio Zabalza-Bribián & Alfonso Aranda-Usón, 2017. "Energy Vulnerability Composite Index in Social Housing, from a Household Energy Poverty Perspective," Sustainability, MDPI, vol. 9(5), pages 1-20, April.
    27. Stefan Bouzarovski & Harriet Thomson & Marine Cornelis, 2021. "Confronting Energy Poverty in Europe: A Research and Policy Agenda," Energies, MDPI, vol. 14(4), pages 1-19, February.
    28. Apergis, Nicholas & Polemis, Michael & Soursou, Simeoni-Eleni, 2022. "Energy poverty and education: Fresh evidence from a panel of developing countries," Energy Economics, Elsevier, vol. 106(C).
    29. Agnieszka Biernat-Jarka & Paulina Trębska & Sławomir Jarka, 2021. "The Role of Renewable Energy Sources in Alleviating Energy Poverty in Households in Poland," Energies, MDPI, vol. 14(10), pages 1-21, May.
    30. Garfield Wayne Hunter & Daniele Vettorato & Gideon Sagoe, 2018. "Creating Smart Energy Cities for Sustainability through Project Implementation: A Case Study of Bolzano, Italy," Sustainability, MDPI, vol. 10(7), pages 1-29, June.
    31. ARTENE, Alin, 1915. "Focusing economic research on the issues of sustainability and environmental protection," LawArXiv g7hpy, Center for Open Science.
    32. Xiahui Che & Minxing Jiang, 2021. "Economic Policy Uncertainty, Financial Expenditure and Energy Poverty: Evidence Based on a Panel Threshold Model," Sustainability, MDPI, vol. 13(21), pages 1-12, October.
    33. Milena N Rajić & Miroslav B Milovanović & Dragan S Antić & Rado M Maksimović & Pedja M Milosavljević & Dragan Lj Pavlović, 2020. "Analyzing energy poverty using intelligent approach," Energy & Environment, , vol. 31(8), pages 1448-1472, December.
    34. Dalia Streimikiene & Vidas Lekavičius & Tomas Baležentis & Grigorios L. Kyriakopoulos & Josef Abrhám, 2020. "Climate Change Mitigation Policies Targeting Households and Addressing Energy Poverty in European Union," Energies, MDPI, vol. 13(13), pages 1-24, July.
    35. ARTENE, Alin, 2018. "Focusing economic research on the issues of sustainability and environmental protection," SocArXiv jc6f5, Center for Open Science.
    36. Adrian Neacsa & Mirela Panait & Jianu Daniel Muresan & Marian Catalin Voica, 2020. "Energy Poverty in European Union: Assessment Difficulties, Effects on the Quality of Life, Mitigation Measures. Some Evidences from Romania," Sustainability, MDPI, vol. 12(10), pages 1-28, May.
    37. Quishpe Sinailin Pablo & Taltavull de La Paz Paloma & Juárez Tárraga Francisco, 2019. "Energy Poverty in Ecuador," Sustainability, MDPI, vol. 11(22), pages 1-19, November.
    38. Jayasinghe, Maneka & Selvanathan, E.A. & Selvanathan, Saroja, 2021. "Energy poverty in Sri Lanka," Energy Economics, Elsevier, vol. 101(C).
    39. Li, Weiqing & Chien, Fengsheng & Hsu, Ching-Chi & Zhang, YunQian & Nawaz, Muhammad Atif & Iqbal, Sajid & Mohsin, Muhammad, 2021. "Nexus between energy poverty and energy efficiency: Estimating the long-run dynamics," Resources Policy, Elsevier, vol. 72(C).
    40. Pacudan, Romeo & Hamdan, Mahani, 2019. "Electricity tariff reforms, welfare impacts, and energy poverty implications," Energy Policy, Elsevier, vol. 132(C), pages 332-343.

  4. Ioan-Bogdan ROBU & Maria GROSU & Costel ISTRATE, 2016. "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, Chamber of Financial Auditors of Romania, vol. 14(133), pages 1-65, January.

    Cited by:

    1. Sailendra SAILENDRA & Etty MURWANINGSARI & Sekar MAYANGSARI, 2019. "The Influence of Free Float Shares and Audit Quality on Company Performance: Evidence from Indonesia," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 17(154), pages 274-274.
    2. IOAN-BOGDAN ROBU & Costel ISTRATE & Mihai CARP & CRISTIAN POPESCU & MIHAELA-ALINA ROBU, 2016. "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, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 18, pages 77-93, December.
    3. Veronica Grosu & Dorel Mateș & Monica-Laura Zlati & Svetlana Mihaila & Marian Socoliuc & Marius-Sorin Ciubotariu & Simona-Maria Tanasă, 2020. "Econometric Model for Readjusting Significance Threshold Levels through Quick Audit Tests Used on Sustainable Companies," Sustainability, MDPI, vol. 12(19), pages 1-32, October.
    4. Mihai Carp & Costel Istrate, 2021. "Audit Quality under Influences of Audit Firm and Auditee Characteristics: Evidence from the Romanian Regulated Market," Sustainability, MDPI, vol. 13(12), pages 1-16, June.
    5. Andreea Claudia Crucean, 2019. "The Information Content Of Audit Opinion For Users Of Financial Statements," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, vol. 4(2), pages 91-101, September.
    6. Mariana-Cristina Bulucea, 2022. "Audit firm rotation and audit quality: a literature review," Journal of Financial Studies, Institute of Financial Studies, vol. 13(7), pages 29-36, November.

  5. Elisabeta Jaba & Ioan-Bogdan Robu & Costel Istrate & Christiana Brigitte Balan & Mihai Roman, 2016. "Statistical Assessment of the Value Relevance of Financial Information Reported by Romanian Listed Companies," Journal for Economic Forecasting, Institute for Economic Forecasting, vol. 0(2), pages 27-42, June.

    Cited by:

    1. MiloÅŸ Laura Raisa & MiloÅŸ Marius Cristian, 2018. "Accounting Disclosure and Stock Market Reaction. Empirical Analysis on Bucharest Stock Exchange," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 643-648, December.
    2. Ioan-Bogdan ROBU & Ionut Viorel HERGHILIGIU & Bogdan BUDEANU & Sorin CHIRU, 2019. "Assessing Comparability of Accounting Information Using Panel Data Analysis," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 17(155), pages 441-441.
    3. Stefan-Cosmin DANILA & Ioan-Bogdan ROBU, 2019. "The Influence of Cryptocurrency Bitcoin over the Romanian Capital Market," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 17(155), pages 507-507.
    4. Rao, Purnima & Goyal, Nisha & Kumar, Satish & Hassan, M. Kabir & Shahimi, Shahida, 2021. "Vulnerability of financial markets in India: The contagious effect of COVID-19," Research in International Business and Finance, Elsevier, vol. 58(C).
    5. Madalina Ecaterina Popescu & Victor Dragotă, 2018. "What Do Post-Communist Countries Have in Common When Predicting Financial Distress?," Prague Economic Papers, Prague University of Economics and Business, vol. 2018(6), pages 637-653.
    6. Elisabeta JABA & Ioan-Bogdan ROBU & Christiana Brigitte BALAN, 2017. "Panel data analysis applied in financial performance assessment," Romanian Statistical Review, Romanian Statistical Review, vol. 65(2), pages 3-20, June.

  6. Costel Istrate, 2016. "Impact of the IFRS on the Disclosure of Income Tax Figures by Romanian Listed Companies," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 15(3), pages 474-497, September.

    Cited by:

    1. Georgiana Burlacu & Ioan-Bogdan Robu & Ionela Munteanu, 2024. "Exploring the Influence of Earnings Management on the Value Relevance of Financial Statements: Evidence from the Bucharest Stock Exchange," IJFS, MDPI, vol. 12(3), pages 1-20, July.

  7. Mihai-Bogdan AFRASINEI & Iuliana Eugenia GEORGESCU & Costel ISTRATE, 2016. "The Influence Of The Connections Of Romanian Non-Listed Firms To Tax Havens On Their Profitability," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 8(4), pages 572-596, December.

    Cited by:

    1. Samer Khouri & Lubos Elexa & Michal Istok & Andrea Rosova, 2019. "A Study from Slovakia on the Transfer of Slovak Companies to Tax Havens and Their Impact on the Sustainability of the Status of a Business Entity," Sustainability, MDPI, vol. 11(10), pages 1-18, May.

  8. Costel Istrate, 2015. "The Persistence of the Accounting Policies After the Transition to IFRS of the Romanian Listed Companies," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 14(4), pages 599-626, December.

    Cited by:

    1. Maria Carmen Huian & Marilena Mironiuc & Mihaela Chiriac, 2018. "Study on the association between earnings management and value relevance based on the reporting method used for operating cash flows," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(149), pages 101-101, February.
    2. Mirela PAUNESCU, 2018. "Exploratory study on accounting and taxation of virtual currencies by Romanian companies," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(150), pages 239-239.

  9. Costel Istrate, 2014. "Impact of IFRS on the accounting numbers of Romanian listed companies," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(3), pages 466-491, September.

    Cited by:

    1. Inesa TOFĂNICĂ & Emil HOROMNEA, 2020. "The effect of IFRS application on turnover figures of Romanian companies," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 12(2), pages 156-166, September.
    2. Ioan-Bogdan ROBU & Costel ISTRATE & Ionut Viorel HERGHILIGIU, 2019. "The Use of Audit Opinion in Estimating the Financial Reporting Transparency Level," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 17(153), pages 1-79.
    3. Valentin BURCA, 2014. "Implications of IFRS Adoption on Balance-Sheet vs Income Statement Figures," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 3, pages 33-42.
    4. Ines Kateb & Ines Belgacem, 2024. "Navigating governance and accounting reforms in Saudi Arabia's emerging market: impact of audit quality, board characteristics, and IFRS adoption on financial performance," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(2), pages 290-312, June.
    5. Maria Carmen HUIAN, 2015. "Impact Of The Ifrs Adoption On Financial Assets And Liabilities. Empirical Evidence From Bucharest Stock Exchange," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 16, pages 69-90, December.
    6. Stoica Dragos Andrei & Dobre Florin & Nechita Elena, 2020. "IFRS implementation in Romania. Insights from a professional’s perspective," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 14(1), pages 256-262, July.
    7. Daniela PORDEA & Alin-Constantin DUMITRESCU, 2021. "Convergence to IFRS in Romania – Score per Minute," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 19(162), pages 373-373, May.
    8. Inesa TOFANICA & Emil HOROMNEA & Alin CHELARIU, 2016. "Ifrs Adoption In Romania And The Importance Of Auditor Size," THE YEARBOOK OF THE "GH. ZANE" INSTITUTE OF ECONOMIC RESEARCHES, Gheorghe Zane Institute for Economic and Social Research ( from THE ROMANIAN ACADEMY, JASSY BRANCH), vol. 25(1), pages 3-10.
    9. Mihai CARP, 2016. "Empirical Study regarding the Influence of the Quality of Financial Information on the Value of Listed Companies," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(133), pages 1-78, January.

  10. Istrate Costel, 2013. "Impact of IFRS on Accounting Data – Gray Index of Conservatism Applied to Some European Listed Companies," Scientific Annals of Economics and Business, Sciendo, vol. 60(2), pages 1-19, December.

    Cited by:

    1. Kristina Rudžionienė & Miglė Černiauskaitė & Rūta Klimaitienė, 2022. "The impact of IFRS adoption on companies' financial ratios: evidence from Lithuania," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 9(3), pages 212-226, March.
    2. Daniela PORDEA & Alin-Constantin DUMITRESCU, 2021. "Convergence to IFRS in Romania – Score per Minute," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 19(162), pages 373-373, May.
    3. Costel ISTRATE & Ioan Bogdan ROBU & Mihai CARP, 2015. "Impact Of The Transition To Ifrs For The Romanian Listed Companies In Financial Distress," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 15, pages 83-102, June.

  11. Costel ISTRATE, 2012. "Impact of IFRS on Romanian Accounting and Tax Rules for Fixed Tangibles Assets," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(2), pages 243-263, June.

    Cited by:

    1. Andreea Mihaela MARIN, 2017. "The Perception of the Romanian Economic Environment Regarding the Adoption of the International Financial Reporting Standards," North Economic Review, Technical University of Cluj Napoca, Department of Economics and Physics, vol. 1(1), pages 174-178, October.
    2. Ioan Pop & Szilveszter Fekete & Dan Dacian Cuzdriorean, 2013. "Relationship Between Accounting And Taxation In Romania: A Behavioral Analysis," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(15), pages 1-7.
    3. Adela Deaconu & Dan Dacian Cuzdriorean, 2016. "Accounting and the state in post-communist Romania," African Journal of Accounting, Auditing and Finance, Inderscience Enterprises Ltd, vol. 5(1), pages 59-93.
    4. Nadia ALBU & Ioana PALARIE, 2016. "Convergence of Romanian accounting regulations with IFRS. A longitudinal analysis," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(138), pages 634-634, June.
    5. Diana-Andreea, TRAISTARU, 2014. "The Application Of International Financial Reporting Standards In Romania: Advantages And Main Problems," Management Strategies Journal, Constantin Brancoveanu University, vol. 26(4), pages 271-277.
    6. Claudia-Elena Grigoras-Ichim & Lucia Morosan-Danila, 2020. "The Evolution of the Limitation of the Application of the Accounts Function by Romanian Companies," Book chapters-LUMEN Proceedings, in: Carmen NÄ‚STASE (ed.), 16th Economic International Conference NCOE 4.0 2020, edition 1, volume 13, chapter 13, pages 139-147, Editura Lumen.
    7. Mirela PAUNESCU, 2018. "Exploratory study on accounting and taxation of virtual currencies by Romanian companies," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(150), pages 239-239.

  12. Costel Istrate, 2011. "Substance Over Form In A Romanian Book-Tax Approach," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 2011, pages 29-39, july.

    Cited by:

    1. Andreea Mihaela MARIN, 2017. "The Perception of the Romanian Economic Environment Regarding the Adoption of the International Financial Reporting Standards," North Economic Review, Technical University of Cluj Napoca, Department of Economics and Physics, vol. 1(1), pages 174-178, October.

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NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 1 paper announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.
  1. NEP-ACC: Accounting and Auditing (1) 2018-11-26
  2. NEP-TRA: Transition Economics (1) 2018-11-26

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