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...

Cur síos iomlán

Sonraí bibleagrafaíochta
Príomhchruthaitheoir:	Jochen Zimmermann
Formáid:	Alt
Teanga:	English
Foilsithe / Cruthaithe:	LLC "CPC "Business Perspectives" 2024-10-01
Sraith:	Accounting and Financial Control
Ábhair:	accounting standards capital markets financial reporting income taxation taxation
Rochtain ar líne:	https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/20896/AFC_2024_1_Zimmermann.pdf

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