accounting information. Thus, during the last 50 years, categories of preparers, users, and regulators have devoted their efforts …

The research objectives is to analyze factors impacting on accounting conservatism such as growth opportunity, return … leverage, global diversification and uncertainty environment. In this study, accounting conservatism is equal to non … are five variables impacting on the accounting conservatism with statistical significance of 5%. The independent variable …

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 …