accounting system and methods are comparable with those of other firms. Even though accounting comparability is markedly … financial constraints have a moderating effect: more constrained firms do not reduce earnings manipulation as their accounting …

Accounting and Finance -- Empirical Studies on Emerging Economies -- Growth and Development -- International Trade and …

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 …