The value relevance of deferred tax assets: An empirical analysis of German HDAX-listed companies

The value relevance of deferred tax assets: An empirical analysis of German HDAX-listed companies

Deferred taxes emerge from timing differences in recognizing income and expenses between commercial and tax financial statements. However, the capitalization of deferred tax assets remains contentious, with questions raised about their value relevance to investors. This study aims to investigate the...

Szczegółowa specyfikacja

Opis bibliograficzny
1. autor: Jochen Zimmermann
Format: Artykuł
Język:English
Wydane: LLC "CPC "Business Perspectives" 2024-10-01
Seria:Accounting and Financial Control
Hasła przedmiotowe:
accounting standards
capital markets
financial reporting
income taxation
taxation
Dostęp online:https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/20896/AFC_2024_1_Zimmermann.pdf

Internet

https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/20896/AFC_2024_1_Zimmermann.pdf

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