6
H index
1
i10 index
102
Citations
Costel Istrate : Citation Profile
Universitatea "Al.I. Cuza" | RESEARCH PRODUCTION: 23 Articles 7 Papers RESEARCH ACTIVITY:
MORE DETAILS IN: ABOUT THIS REPORT:
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19 years (2005 - 2024). Relations with other researchers
Works with: Authors registered in RePEc who have co-authored more than one work in the last five years with Costel Istrate. | Is cited by:
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Main data
Where Costel Istrate has published?
| Working Papers Series with more than one paper published | # docs |
|---|---|
| Post-Print / HAL | 7 |
Recent works citing Costel Istrate (2025 and 2024)
| Year | Title of citing document |
|---|---|
| 2024 | The Value Relevance of Accounting Information: Focusing on Bulgaria. (2024). Paskaleva, Mariya ; Stoykova, Ani. In: Economic Studies journal. RePEc:bas:econst:y:2024:i:8:p:130-148. Full description at Econpapers || Download paper |
| 2025 | Analysis of the multidimensional energy poverty in Italy using the partially ordered set. (2025). Grazini, Chiara. In: Ecological Economics. RePEc:eee:ecolec:v:236:y:2025:i:c:s0921800925001636. Full description at Econpapers || Download paper |
| 2024 | Analyzing variability in urban energy poverty: A stochastic modeling and Monte Carlo simulation approach. (2024). Gawusu, Sidique ; Ahmed, Abubakari. In: Energy. RePEc:eee:energy:v:304:y:2024:i:c:s0360544224019686. Full description at Econpapers || Download paper |
| 2024 | Environmental tax and energy poverty: An economic approach for an environmental and social solution. (2024). Domguia, Edmond Noubissi ; Ngounou, Borice Augustin ; Bitoto, Fabrice Ewolo ; Pondie, Thierry Messie. In: Energy. RePEc:eee:energy:v:308:y:2024:i:c:s0360544224027099. Full description at Econpapers || Download paper |
| 2024 | Spatial and temporal patterns of energy aid and poverty in four African countries: Focusing on distributive and recognition justice. (2024). Shon, Huijoo ; Lee, Heerae. In: Renewable and Sustainable Energy Reviews. RePEc:eee:rensus:v:192:y:2024:i:c:s136403212301119x. Full description at Econpapers || Download paper |
| 2024 | Energy poverty as capacity deprivation: A study of social housing using the partially ordered set. (2024). Grazini, Chiara. In: Socio-Economic Planning Sciences. RePEc:eee:soceps:v:92:y:2024:i:c:s0038012124000429. Full description at Econpapers || Download paper |
| 2024 | Exploring the Influence of Earnings Management on the Value Relevance of Financial Statements: Evidence from the Bucharest Stock Exchange. (2024). Munteanu, Ionela ; Robu, Ioan-Bogdan ; Burlacu, Georgiana. In: IJFS. RePEc:gam:jijfss:v:12:y:2024:i:3:p:72-:d:1443681. Full description at Econpapers || Download paper |
| 2024 | Navigating governance and accounting reforms in Saudi Arabias emerging market: impact of audit quality, board characteristics, and IFRS adoption on financial performance. (2024). Kateb, Ines ; Belgacem, Ines. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:21:y:2024:i:2:d:10.1057_s41310-023-00193-5. Full description at Econpapers || Download paper |
| 2025 | Digitalization against tax evasion: evidence on the role of company size. (2025). Tóth, Csaba ; Szke, Katalin ; Lovics, Gbor ; Vn, Blint ; Tth, Csaba G. In: Journal of Business Economics. RePEc:spr:jbecon:v:95:y:2025:i:5:d:10.1007_s11573-025-01225-y. Full description at Econpapers || Download paper |
Works by Costel Istrate:
| Year | Title | Type | Cited |
|---|---|---|---|
| 2017 | The Impact of Taxation of the Domestic Economic Transactions on the Vat Collection Through Electronic Fiscal Devices In: The AMFITEATRU ECONOMIC journal. [Full Text][Citation analysis] | article | 5 |
| 2005 | Despre recunoasterea in bilant a cheltuielilor si veniturilor in avans In: Analele Stiintifice ale Universitatii Alexandru Ioan Cuza din Iasi - Stiinte Economice (1954-2015). [Full Text][Citation analysis] | article | 0 |
| 2006 | Evaluarea la inchidere a imobilizarilor finantate din subventii In: Analele Stiintifice ale Universitatii Alexandru Ioan Cuza din Iasi - Stiinte Economice (1954-2015). [Full Text][Citation analysis] | article | 0 |
| 2007 | Appreciation on the debt ratio of some companies of Iasi county In: Analele Stiintifice ale Universitatii Alexandru Ioan Cuza din Iasi - Stiinte Economice (1954-2015). [Full Text][Citation analysis] | article | 0 |
| 2011 | Substance Over Form In A Romanian Book-Tax Approach In: Analele Stiintifice ale Universitatii Alexandru Ioan Cuza din Iasi - Stiinte Economice (1954-2015). [Full Text][Citation analysis] | article | 1 |
| 2011 | Evolutions in the Accounting – Taxation (Dis)Connection in Romania, After 1990 In: Review of Economic and Business Studies. [Full Text][Citation analysis] | article | 0 |
| 2015 | IMPACT OF THE TRANSITION TO IFRS FOR THE ROMANIAN LISTED COMPANIES IN FINANCIAL DISTRESS In: Review of Economic and Business Studies. [Full Text][Citation analysis] | article | 0 |
| 2016 | THE VALUE RELEVANCE OF FINANCIAL INFORMATION UNDER THE INFLUENCE OF COUNTRY RISKS. THE CASE OF THE INDIAN LISTED COMPANIES In: Review of Economic and Business Studies. [Full Text][Citation analysis] | article | 0 |
| 2012 | Impact of IFRS on Romanian Accounting and Tax Rules for Fixed Tangibles Assets In: Journal of Accounting and Management Information Systems. [Full Text][Citation analysis] | article | 7 |
| 2014 | Impact of IFRS on the accounting numbers of Romanian listed companies In: Journal of Accounting and Management Information Systems. [Full Text][Citation analysis] | article | 8 |
| 2015 | The Persistence of the Accounting Policies After the Transition to IFRS of the Romanian Listed Companies In: Journal of Accounting and Management Information Systems. [Full Text][Citation analysis] | article | 2 |
| 2016 | Impact of the IFRS on the Disclosure of Income Tax Figures by Romanian Listed Companies In: Journal of Accounting and Management Information Systems. [Full Text][Citation analysis] | article | 1 |
| 2023 | An Overall Effective Tax Rate for The Romanian Companies Listed on The Regulated Market of The Bucharest Stock Exchange In: Journal of Accounting and Management Information Systems. [Full Text][Citation analysis] | article | 0 |
| 2024 | Accounting and Taxation in Romania: From Connection to Disconnection? In: Journal of Accounting and Management Information Systems. [Full Text][Citation analysis] | article | 0 |
| 2016 | The Effect of the Auditors’ Rotation on the Accounting Quality in the Case of Romanian Listed Companies under the Transition to IFRS In: The Audit Financiar journal. [Full Text][Citation analysis] | article | 6 |
| 2019 | The Use of Audit Opinion in Estimating the Financial Reporting Transparency Level In: The Audit Financiar journal. [Full Text][Citation analysis] | article | 1 |
| 2014 | IMPACT OF IFRS ON THE ACCOUNTING NUMBERS OF ROMANIAN LISTED BANKS In: The Journal of Accounting and Management. [Full Text][Citation analysis] | article | 6 |
| 2021 | Audit Quality under Influences of Audit Firm and Auditee Characteristics: Evidence from the Romanian Regulated Market In: Sustainability. [Full Text][Citation analysis] | article | 5 |
| 2016 | Implications and Measurement of Energy Poverty across the European Union In: Sustainability. [Full Text][Citation analysis] | article | 47 |
| 2011 | Évolutions récentes de la relation entre la comptabilité et la fiscalité en Roumanie In: Post-Print. [Full Text][Citation analysis] | paper | 2 |
| 2012 | LES FEMMES DANS LA PROFESSION COMPTABLE ROUMAINE ACTUELLE In: Post-Print. [Full Text][Citation analysis] | paper | 0 |
| 2014 | LANALYSE DE LINFLUENCE DES COMPOSANTS DES ETATS FINANCIERS SUR LA CAPITALISATION BOURSIÈRE DES ENTREPRISES ROUMAINES, DANS LES CONDITIONS DE LA CRISE In: Post-Print. [Full Text][Citation analysis] | paper | 0 |
| 2014 | IMPACT DES IFRS SUR LES CHIFFRES COMPTABLES DES ENTITES ROUMAINES COTEES In: Post-Print. [Full Text][Citation analysis] | paper | 0 |
| 2016 | Présentation de linformation financière concernant limpôt sur les bénéfices et la transition aux IFRS en Roumanie In: Post-Print. [Full Text][Citation analysis] | paper | 0 |
| 2016 | Justifications des opinions modifiées et des observations dans les rapports daudit pour les firmes roumaines cotées In: Post-Print. [Full Text][Citation analysis] | paper | 0 |
| 2018 | Audit et comptabilité pour les entreprises roumaines détat-réserves et observations In: Post-Print. [Full Text][Citation analysis] | paper | 0 |
| 2016 | THE INFLUENCE OF THE CONNECTIONS OF ROMANIAN NON-LISTED FIRMS TO TAX HAVENS ON THEIR PROFITABILITY In: CES Working Papers. [Full Text][Citation analysis] | article | 1 |
| 2016 | Statistical Assessment of the Value Relevance of Financial Information Reported by Romanian Listed Companies In: Journal for Economic Forecasting. [Full Text][Citation analysis] | article | 8 |
| 2018 | Corporate tax-mix and firm performance. A comprehensive assessment for Romanian listed companies In: Economic Research-Ekonomska Istraživanja. [Full Text][Citation analysis] | article | 0 |
| 2013 | Impact of IFRS on Accounting Data – Gray Index of Conservatism Applied to Some European Listed Companies In: Scientific Annals of Economics and Business. [Full Text][Citation analysis] | article | 2 |
CitEc is a RePEc service, providing citation data for Economics since 2001. Last updated December, 22 2025. Contact: CitEc Team