present in the abstracts of accounting research articles (RA) published in the Journal of Accounting and Management … integration in the European Union, the adaptation to the internationalization trend in research), Romanian accounting authors …

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 accounting information due to the choice of depreciation period and …