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...

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Bibliografski detalji
Glavni autor: Jochen Zimmermann
Format: Članak
Jezik:English
Izdano: LLC "CPC "Business Perspectives" 2024-10-01
Serija:Accounting and Financial Control
Teme:
accounting standards
capital markets
financial reporting
income taxation
taxation
Online pristup:https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/20896/AFC_2024_1_Zimmermann.pdf

Internet

https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/20896/AFC_2024_1_Zimmermann.pdf

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