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


  • 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)


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.

Suggested Citation

  • Dan Dacian Cuzdriorean & Szilveszter Fekete & Lucia Sucala, 2010. "An Attempt At Measuring The Fiscal Influence Over Accounting Of Romanian Listed Companies," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(12), pages 1-9.
  • Handle: RePEc:alu:journl:v:1:y:2010:i:12:p:9

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    References listed on IDEAS

    1. Paliu-Popa, Lucia & Ecobici, Nicolae, 2007. "Accounting Implications of Taxation," MPRA Paper 12186, University Library of Munich, Germany.
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    Cited by:

    1. Valentin BURCA, 2013. "Bankruptcy Risk in IFRS Era. Case Study on BSE Companies," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 3, pages 61-70.

    More about this item


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

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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