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...

Бүрэн тодорхойлолт

Номзүйн дэлгэрэнгүй
Үндсэн зохиолч:	Jochen Zimmermann
Формат:	Өгүүллэг
Хэл сонгох:	English
Хэвлэсэн:	LLC "CPC "Business Perspectives" 2024-10-01
Цуврал:	Accounting and Financial Control
Нөхцлүүд:	accounting standards capital markets financial reporting income taxation taxation
Онлайн хандалт:	https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/20896/AFC_2024_1_Zimmermann.pdf

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