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...
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| Format: | Artikel |
| Sprache: | English |
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LLC "CPC "Business Perspectives"
2024-10-01
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| Schriftenreihe: | Accounting and Financial Control |
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| Online Zugang: | https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/20896/AFC_2024_1_Zimmermann.pdf |