Financial information and management decisions: impact of accounting policy on financial indicators of the firm

To be useful for decision-making accounting information needs to be of high quality. This article examines how tax accounting rules may impact the accuracy and reliability of the information contained in financial statements. The simulation model reveals that significant distortions occur in accoun...

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Bibliographic Details
Main Authors: Gintaras Černius, Liucija Birškytė
Format: Article
Language:English
Published: Vilnius Gediminas Technical University 2020-02-01
Series:Business: Theory and Practice
Subjects:
Online Access:https://www.tede.vgtu.lt/index.php/BTP/article/view/9959