Show simple item record

dc.contributor.authorČernius, Gintaras
dc.contributor.authorBirškytė, Liucija
dc.date.accessioned2020-02-25T08:27:30Z
dc.date.available2020-02-25T08:27:30Z
dc.date.issued2020
dc.identifier.issn1648-0627
dc.identifier.urihttps://repository.mruni.eu/handle/007/16161
dc.description.abstractTo 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 methods. Using as benchmark ratios calculated applying accounting policy recommended in Business Accounting Standards a significant divergence between ratios has been found. This finding implies that ratios calculated using accounting rules allowable for Corporate Income Tax calculation can provide misleading information and lead to unsound financial management decisions.en
dc.language.isoenen
dc.rightsinfo:eu-repo/semantics/openAccessen
dc.titleFinancial Information and Management Decisions: Impact of Accounting Policy on Financial Indicators of the Firmen
dc.typeArticleen
dc.doi10.3846/btp.2020.9959en
dc.editorial.boardYraen
dc.identifier.alephelaba:51683123en
dc.publication.sourceVerslas: teorija ir praktika. ISSN 1648-0627, 2020, Vol. 21, Iss. 1en
dc.subject.facultyEkonomikos ir verslo fakultetasen
dc.subject.keywordAccountingen
dc.subject.keywordFinancial indicatorsen
dc.subject.keywordDepreciationen
dc.subject.keywordLong-term assetsen
dc.subject.keywordManagement decisionsen
dc.subject.publicationtypeS4en
dc.subject.sciencedirection04S - Ekonomikaen
dc.subject.sciencedirection03S - Vadybaen


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record