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 …

and theoretical aspects of accounting being used to argue for a lack of transparency. However, for purposes of empirically … understanding and nurtures fears on qualitative risks in cooperative accounting. The results indicate a number of possible avenues …

The PhD-thesis analyses the development of accounting standards for foundations in Germany …