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

Author

Listed:
  • Dan Dacian Cuzdriorean
  • Szilveszter Fekete
  • Lucia Sucală

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 year 2008, the variables taken in the analysis being sales as proxy for ‘accounting' and income tax as measure for tax effects. The model we use is defined in a dynamic fashion (marginal values) since we 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 taxation over accounting of 4%; we are not able, however, to say if this amount is “large†or “small†, in since we have no benchmark value yet. This is also the first empirical tax research paper in accounting on Romanian data.

Suggested Citation

  • Dan Dacian Cuzdriorean & Szilveszter Fekete & Lucia Sucală, 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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    File URL: http://oeconomica.uab.ro/upload/lucrari/1220101/09.pdf
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    References listed on IDEAS

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

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    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. 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.

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    More about this item

    Keywords

    accounting; taxation; income tax; listed companies; Romania;
    All these keywords.

    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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