Advanced Search
MyIDEAS: Login

An Attempt At Measuring The Fiscal Influence Over Accounting Of Romanian Listed Companies

Contents:

Author Info

  • Dan Dacian Cuzdriorean

    (Babes-Bolyai University of Cluj-Napoca)

  • Szilveszter Fekete

    (Babes-Bolyai University of Cluj-Napoca)

  • Lucia Sucala

    (Babes-Bolyai University of Cluj-Napoca)

Registered author(s):

    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 year2008, the variables taken in the analysis being sales as proxy for ‘accounting’ and income tax asmeasure for tax effects. The model we use is defined in a dynamic fashion (marginal values) sincewe 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 taxationover accounting of 4%; we are not able, however, to say if this amount is large or small , insince we have no benchmark value yet. This is also the first empirical tax research paper inaccounting on Romanian data.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://oeconomica.uab.ro/upload/lucrari/1220101/09.pdf
    Download Restriction: no

    Bibliographic Info

    Article provided by Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia in its journal Annales Universitatis Apulensis Series Oeconomica.

    Volume (Year): 1 (2010)
    Issue (Month): 12 ()
    Pages: 9

    as in new window
    Handle: RePEc:alu:journl:v:1:y:2010:i:12:p:9

    Contact details of provider:

    Related research

    Keywords: accounting; taxation; income tax; listed companies; Romania;

    Find related papers by JEL classification:

    References

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
    as in new window
    1. Paliu-Popa, Lucia & Ecobici, Nicolae, 2007. "Accounting Implications of Taxation," MPRA Paper 12186, University Library of Munich, Germany.
    Full references (including those not matched with items on IDEAS)

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:alu:journl:v:1:y:2010:i:12:p:9

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Dan-Constantin Danuletiu).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.