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...

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Dettagli Bibliografici
Autore principale:	Jochen Zimmermann
Natura:	Articolo
Lingua:	English
Pubblicazione:	LLC "CPC "Business Perspectives" 2024-10-01
Serie:	Accounting and Financial Control
Soggetti:	accounting standards capital markets financial reporting income taxation taxation
Accesso online:	https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/20896/AFC_2024_1_Zimmermann.pdf

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