Does the disclosure of a valuation allowance reinforce misguided incentives of a progressive capitalization of deferred taxes from loss carryforwards?
Andreas Haaker and Alexander Bull
Year of publication: |
2013
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Authors: | Haaker, Andreas ; Bull, Alexander |
Published in: |
Inventi impact: emerging economies. - Bhopal : IJPL, ISSN 2249-0949, ZDB-ID 26813336. - 2013, 1, p. 42-48
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