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