Auditor industry expertise and the predictive power of the deferred tax valuation allowance
Zhuoli Axelton, Jeffrey Gramlich, M. Kathleen Harris
| Year of publication: |
2025
|
|---|---|
| Authors: | Axelton, Zhuoli ; Gramlich, Jeffrey D. ; Harris, M. Kathleen |
| Published in: |
Accounting and finance. - Melbourne : Wiley-Blackwell, ISSN 1467-629X, ZDB-ID 1482438-3. - Vol. 65.2025, 1, p. 323-364
|
| Subject: | auditor characteristics | auditor expertise | deferred tax asset valuation allowance | earnings forecasts | Wirtschaftsprüfung | Financial audit | Bilanzpolitik | Accounting policy | Gewinnprognose | Earnings announcement | Gewinnermittlung | Profit determination |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/acfi.13330 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015387014