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...

Detaylı Bibliyografya
Yazar:	Jochen Zimmermann
Materyal Türü:	Makale
Dil:	English
Baskı/Yayın Bilgisi:	LLC "CPC "Business Perspectives" 2024-10-01
Seri Bilgileri:	Accounting and Financial Control
Konular:	accounting standards capital markets financial reporting income taxation taxation
Online Erişim:	https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/20896/AFC_2024_1_Zimmermann.pdf

Benzer Materyaller

Thornton's Malaysian tax commentaries /
Yazar:: Thornton, Richard, author
Baskı/Yayın Bilgisi: (2013)

Thornton's Malaysian tax commentaries /
Yazar:: 173333 Thornton, Richard
Baskı/Yayın Bilgisi: (2004)

Financial accounting and tax principles /
Yazar:: 295091 Rolfe, Tom
Baskı/Yayın Bilgisi: (2007)

Financial accounting and tax principles /
Yazar:: 347914 Dunn, John, ve diğerleri
Baskı/Yayın Bilgisi: (2008)

Financial accounting and tax principles : managerial level /
Yazar:: 295091 Rolfe, Tom
Baskı/Yayın Bilgisi: (2005)

The RIA federal tax course : individual income tax/
Yazar:: The Research Institute of America
Baskı/Yayın Bilgisi: (1985)

Key to income tax /
Yazar:: Hughes, Percy Frederick, ve diğerleri
Baskı/Yayın Bilgisi: ([197)

Malaysian income tax manual /
Yazar:: 303798 Arjunan Subramaniam
Baskı/Yayın Bilgisi: (1996)

Federal taxes and management decisions /
Yazar:: 288476 Sommerfeld, Ray M.
Baskı/Yayın Bilgisi: (1985)

Key to income tax and surtax/
Yazar:: 434475 Cooper, J. M., ve diğerleri
Baskı/Yayın Bilgisi: ([197)

Malaysiann master tax guide /
Yazar:: 299872 Soin, Brij S.
Baskı/Yayın Bilgisi: (1985)

Capital Income Taxes with Heterogenous Discount Rates
Yazar:: Diamond, Peter A., ve diğerleri
Baskı/Yayın Bilgisi: (2012)

ALL MALAYSIA TAX CASES 2018 /
Yazar:: Choong, Kwai Fatt, 1965-, editor
Baskı/Yayın Bilgisi: (2019)

Supplementary income tax act 1967 /
Yazar:: Malaysia. Supplementary Income Tax Act, 1967
Baskı/Yayın Bilgisi: (1981)

1981 US Master tax guide
Baskı/Yayın Bilgisi: (1980)

Income tax act 1967 (Act 53) : Income tax regulations and rules. All amendments up to September, 1993
Baskı/Yayın Bilgisi: (1993)

Everyman's guide to understanding the Malaysian income tax /
Yazar:: 279517 Goh, Chen Chuan
Baskı/Yayın Bilgisi: (1991)

Income tax act 1967 : revised 1971 /
Yazar:: 482513 Malaysia
Baskı/Yayın Bilgisi: (1971)

Income Tax Act 1967 : with complete regulations and rules
Yazar:: 482513 Malaysia
Baskı/Yayın Bilgisi: (c201)

Income tax act 1967 : rep no 2 of 1980 /
Yazar:: 482513 Malaysia
Baskı/Yayın Bilgisi: (1980)

INCOME TAX: THE RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION
Yazar:: Liliana LAZARI, ve diğerleri
Baskı/Yayın Bilgisi: (2023-12-01)

Income Tax Act 1967 : containing all amendments as in force for 1986 budget including supplementary Income Tax Act 1967 (Act 54)
Yazar:: 482513 Malaysia
Baskı/Yayın Bilgisi: (1985)

Income tax act 1967 (as at 1st September 1985) /
Yazar:: 482513 Malaysia, ve diğerleri
Baskı/Yayın Bilgisi: (1985)

Will taxpayers ever like taxes? : responses to the U.S. Tax Reform Act of 1986 /
Yazar:: 237921 Scholz, John T., ve diğerleri

Tax handbook 1999-2000 /
Yazar:: 336747 Foreman, Anthony
Baskı/Yayın Bilgisi: (1999)

All Malaysia tax cases /
Yazar:: 432883 Choong, Kwai Fatt
Baskı/Yayın Bilgisi: (2005)

Income tax act 53 : regulation and rules : all amendments up to September 1999 /
Yazar:: 482513 Malaysia
Baskı/Yayın Bilgisi: (1999)

Income tax act 1967 : incorporating all amendments as at 25th January 1985 /
Yazar:: 482513 Malaysia
Baskı/Yayın Bilgisi: (1985)

Percukaian negara Islam : perbandingan percukaian moden dengan Islam /
Yazar:: 317506 Zulkornain Yusof
Baskı/Yayın Bilgisi: (1994)

All Malaysia tax cases 2003 - 2005 /
Yazar:: 432883 Choong, Kwai Fatt
Baskı/Yayın Bilgisi: (2005)

Tax issues of the nineties : a regional perspective /
Yazar:: Regional Tax Conference (1990 : Kuala Lumpur), ve diğerleri
Baskı/Yayın Bilgisi: (1990)

Income tax act 1967 (Act 53) : (with selected regulations & rules)as at 1st July 1999 /
Yazar:: 482513 Malaysia
Baskı/Yayın Bilgisi: (1999)

The pocket tax book 1988/89 : a summary of United Kingdom personal and corporate taxation rates and other information
Baskı/Yayın Bilgisi: (1988)

FEATURES OF TAX SYSTEM IN CANADA
Yazar:: L. D. Efanova, ve diğerleri
Baskı/Yayın Bilgisi: (2020-09-01)

A tax proposal for a cash flow corporate tax
Yazar:: Lourdes Jerez Barroso, ve diğerleri
Baskı/Yayın Bilgisi: (2013-12-01)

The Principles of Tax Law Equality in The Context of Direct Taxation
Yazar:: Magdalena Jarczok-Guzy
Baskı/Yayın Bilgisi: (2017-10-01)

RETROSPECTIVE VIEW ON THE EMMERGENCE AND TYPES OF TAXES
Yazar:: V. Egorov
Baskı/Yayın Bilgisi: (2009-06-01)

Average effectiveness of corporate income tax on the example of companies listed on the Belgrade Stock Exchange
Yazar:: Đaković Miloš, ve diğerleri
Baskı/Yayın Bilgisi: (2022-01-01)

Tax research in Malaysia /
Yazar:: Fatt, Choong Kwai
Baskı/Yayın Bilgisi: (2003)

Features personal income tax interest
Yazar:: В. О. Рядінська
Baskı/Yayın Bilgisi: (2013-03-01)