Does IFRS information on tax loss carryforwards and negative performance improve predictions of earnings and cash flows?
Sandra Dreher, Sebastian Eichfelder, Felix Noth
| Year of publication: |
2024
|
|---|---|
| Authors: | Dreher, Sandra ; Eichfelder, Sebastian ; Noth, Felix |
| Published in: |
Journal of business economics : JBE. - Berlin : Springer, ISSN 1861-8928, ZDB-ID 2059561-X. - Vol. 94.2024, 1, p. 1-39
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| Subject: | Deferred tax assets | Out-of-sample tests | Performance forecast | Tax loss carryforwards | Steuervergünstigung | Tax incentive | Gewinn | Profit | Prognoseverfahren | Forecasting model | Theorie | Theory | Cash Flow | Cash flow | IFRS |
freely available
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s11573-023-01147-7 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014494375