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...

書誌詳細
第一著者:	Jochen Zimmermann
フォーマット:	論文
言語:	English
出版事項:	LLC "CPC "Business Perspectives" 2024-10-01
シリーズ:	Accounting and Financial Control
主題:	accounting standards capital markets financial reporting income taxation taxation
オンライン･アクセス:	https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/20896/AFC_2024_1_Zimmermann.pdf

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