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...

Полное описание

Библиографические подробности
Главный автор:	Jochen Zimmermann
Формат:	Статья
Язык:	English
Опубликовано:	LLC "CPC "Business Perspectives" 2024-10-01
Серии:	Accounting and Financial Control
Предметы:	accounting standards capital markets financial reporting income taxation taxation
Online-ссылка:	https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/20896/AFC_2024_1_Zimmermann.pdf

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