文章基本信息

标题：An Attempt At Measuring The Fiscal Influence Over Accounting Of Romanian Listed Companies
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作者：Dan Dacian Cuzdriorean ; „Babes-Bolyai” University of Cluj-Napoca Szilveszter Fekete ; „Babes-Bolyai” University of Cluj-Napoca Lucia Sucală 等
期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2010
卷号：1
期号：12
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：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.
关键词：accounting; taxation; income tax; listed companies; Romania