doctrine in a very specific age, namely, between the 19th and the 20th century, which in fact, devoid of any accounting … faced with the need to properly develop the problem of accounting valuations, thought that it was appropriate to rely on … exchange value. At the dawn of the 20th century, the Italian accounting doctrine began to wonder about a subject that was …

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 …

for capital need theory). This may indirectly imply that the positive accounting perspective may not be entirely …

-financial institutions that were deeply affected by the 2020 coronavirus (COVID-19) outbreak. I discuss the accounting practices and …, and drawing from prior crises, the paper concludes that accounting practices can help to dampen the effect of a pandemic …, there is limited empirical evidence on the implication for accounting. Finally, I discuss some implications that we can draw …

Fraudulent financial reporting has become an important issue in accounting profession. The implementation of self …

in, storage and archiving of the accounting documents, including those on electronic support …