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 …

of the company, and generated cash flows and capital, users make business decisions. Specific accounting policies serve … presentation of financial statements and selects accounting policies. Although simple, the issue of choosing the accounting … issue. As a consequence, there are complex relationships that affect the choice of accounting policies, and thus the quality …