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 …

acquis communautaire for the field of the accounting of the corporations: The Fourth Guideline of the Counsel (78/660/EEC …

The aim of manuscript is to analyze and identify determinants of honest accounting errors leading to financial … restatements based on data from SEC database and from annual reports. Reason for this study is that accounting errors are expensive … price. Most of authors focus on prediction of accounting frauds and financial restatements remain in the background of …

This study uses restatements to reveal the poor quality of past accounting information reported within China’s capital … merely low relative to the mature US market. These findings demonstrate that accounting credibility in China has low value …

examine four accounting-based financial reporting quality proxies and, to reflect broader economics, we examine cost of debt …

validity test on accounting research. If the economic magnitude of the study's proxy for quality on firm value is “too large …

accounting conservatism) and for an aggregated measure for the previous three proxies of FRQ. The empirical evidence shows that … of IFRS, the accounting system used in the country and the influence of the economic cycle. …