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...

書目詳細資料
主要作者:	Jochen Zimmermann
格式:	Article
語言:	English
出版:	LLC "CPC "Business Perspectives" 2024-10-01
叢編:	Accounting and Financial Control
主題:	accounting standards capital markets financial reporting income taxation taxation
在線閱讀:	https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/20896/AFC_2024_1_Zimmermann.pdf

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