Černius, Gintaras; Birškytė, Liucija - In: Verslas: Teorija ir praktika / Business: Theory and Practice 21 (2020) 1, pp. 48-57
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 …