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...

Volledige beschrijving

Bibliografische gegevens
Hoofdauteur: Jochen Zimmermann
Formaat: Artikel
Taal:English
Gepubliceerd in: LLC "CPC "Business Perspectives" 2024-10-01
Reeks:Accounting and Financial Control
Onderwerpen:
accounting standards
capital markets
financial reporting
income taxation
taxation
Online toegang: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

Gelijkaardige items