Costel Istrate

About Costel Istrate

Costel Istrate, With an exceptional h-index of 18 and a recent h-index of 12 (since 2020), a distinguished researcher at Universitatea Alexandru Ioan Cuza din Iasi, specializes in the field of Accounting, Financial Reporting.

His recent articles reflect a diverse array of research interests and contributions to the field:

An overall effective tax rate for the Romanian companies listed on the regulated market of the Bucharest Stock Exchange

Empirical Study on the Analysis of the Financial Auditor's Concern in Ensuring the Transparency and Sustainable Performance of BSE Listed Companies.

Studiu empiric privind analiza rolului auditorului financiar În asigurarea transparenţei şi performanţei sustenabile a companiilor cotate BVB

CORPORATE INCOME TAX VS MICRO-ENTERPRISES REVENUES TAX TAX: EVIDENCE FROM ROMANIA

A BRIEF LITERATURE REVIEW ON THE PROXIES USED TO MEASURE THE CORPORATE INCOME TAX AVOIDANCE

Influenţa diferenţelor de gen asupra calităţii misiunilor de audit financiar la nivelul firmelor cotate

SOME ROMANIAN ACCOUNTING AND TAX EVOLUTIONS IN THE DEFINITION AF THE GROUPS OF ENTITIES

Despre măsurarea presiunii fiscale la nivelul firmelor cotate pe piaţa alternativă a Bursei de Valori Bucureşti

Costel Istrate Information

University

Position

___

Citations(all)

799

Citations(since 2020)

503

Cited By

441

hIndex(all)

18

hIndex(since 2020)

12

i10Index(all)

28

i10Index(since 2020)

17

Email

University Profile Page

Universitatea Alexandru Ioan Cuza din Iasi

Google Scholar

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Costel Istrate Skills & Research Interests

Accounting

Financial Reporting

Top articles of Costel Istrate

Title

Journal

Author(s)

Publication Date

An overall effective tax rate for the Romanian companies listed on the regulated market of the Bucharest Stock Exchange

Journal of Accounting and Management Information Systems

Costel Istrate

2023

Empirical Study on the Analysis of the Financial Auditor's Concern in Ensuring the Transparency and Sustainable Performance of BSE Listed Companies.

Audit Financiar

Maria GROSU

Costel ISTRATE

Ioan-Bogdan ROBU

2023/10/1

Studiu empiric privind analiza rolului auditorului financiar În asigurarea transparenţei şi performanţei sustenabile a companiilor cotate BVB

Audit Financiar

Maria Grosu

Costel Istrate

Ioan-Bogdan Robu

2023

CORPORATE INCOME TAX VS MICRO-ENTERPRISES REVENUES TAX TAX: EVIDENCE FROM ROMANIA

Costel Istrate

2023

A BRIEF LITERATURE REVIEW ON THE PROXIES USED TO MEASURE THE CORPORATE INCOME TAX AVOIDANCE

Costel Istrate

2023

Influenţa diferenţelor de gen asupra calităţii misiunilor de audit financiar la nivelul firmelor cotate

Audit Financiar

Maria Grosu

Ioan-Bogdan Robu

Costel Istrate

Marínela Istrate

2022

SOME ROMANIAN ACCOUNTING AND TAX EVOLUTIONS IN THE DEFINITION AF THE GROUPS OF ENTITIES

Costel Istrate

2022

Despre măsurarea presiunii fiscale la nivelul firmelor cotate pe piaţa alternativă a Bursei de Valori Bucureşti

Audit Financiar

Costel Istrate

2021

DIVERGENT EVOLUTIONS IN THE ACCOUNTING FIGURES OF SOME ROMANIAN LISTED COMPANIES, IN THE CONTEXT OF THE COVID-19 HEALTH CRISIS

Pandemic Challenges for European Finance, Business and Regulation EUFIRE 2021

COSTEL ISTRATE

2021

AN ANALYSIS OF THE EVOLUTION OF THE VAT RATES IN ROMANIA, IN RELATION TO THE EFFICIENCY OF THIS TAX

Pandemic Challenges for European Finance, Business and Regulation EUFIRE 2021

COSTEL ISTRATE

2021

Audit quality under influences of audit firm and auditee characteristics: evidence from the Romanian regulated market

Sustainability

Mihai Carp

Costel Istrate

2021/6/19

A Measure of Tax Burden for the Companies Listed on

Costel ISTRATE

2021

FINANCIAL CHARACTERITICS OF THE ROMANIAN STATE-OWNED COMPANIES IN THEIR TRANSITION TO IFRS

European Finance, Business and Regulation EUFIRE 2020

COSTEL ISTRATE

2020

TAXATION AND ACCOUNTING OF DIVIDENDS IN ROMANIA

European Finance, Business and Regulation EUFIRE 2020

COSTEL ISTRATE

2020

The Quality of Financial Audit Missions by Reporting the Key Audit Matters.

Audit Financiar

Maria Grosu

Ioan-Bogdan Robu

Costel Istrate

2020/1/1

Justificări ale opiniilor modificate şi ale altor observaţii din rapoartele de audit.

Audit Financiar

Costel ISTRATE

Ovidiu Constantin BUNGET

Irimie Emil POPA

2020/10/1

Inventory Mission at The Half Of The 17 Th Century

European Journal of Science and Theology

Costel Istrate

Ioan-Bogdan Robu

Ionuț Viorel Herghiligiu

Cătălin Dumitrel Balan

2020/2

See List of Professors in Costel Istrate University(Universitatea Alexandru Ioan Cuza din Iasi)

Co-Authors

H-index: 31
Ionel BOSTAN

Ionel BOSTAN

Universitatea Stefan cel Mare Suceava

H-index: 19
Ioan-Bogdan ROBU

Ioan-Bogdan ROBU

Universitatea Alexandru Ioan Cuza din Iasi

H-index: 13
Ovidiu Bunget

Ovidiu Bunget

Universitatea de Vest din Timisoara

H-index: 12
Maria Carmen Huian

Maria Carmen Huian

Universitatea Alexandru Ioan Cuza din Iasi

H-index: 12
Leontina Pavaloaia

Leontina Pavaloaia

Universitatea Alexandru Ioan Cuza din Iasi

H-index: 12
Iuliana Georgescu

Iuliana Georgescu

Universitatea Alexandru Ioan Cuza din Iasi

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