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subject:"Rechnungsabgrenzung"
~subject:"Abschreibung"
~subject:"Bilanzpolitik"
~type_genre:"Article in journal"
~type_genre:"Reprint"
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Search: subject_exact:"Latente Steuern"
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Rechnungsabgrenzung
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Bilanzpolitik
Latente Steuern
104
Deferred taxes
100
IFRS
57
Deutschland
47
Germany
47
Balancing accounts
32
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latente Steuern
22
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1
Dotan, Amihud
1
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1
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1
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1
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1
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Asia-Pacific journal of accounting & economics : APJAE
2
WPg : Kompetenz schafft Vertrauen
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1
Accounting theory ; Vol. 3
1
Advances in taxation
1
Australian accounting review
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Der Betrieb
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StuB
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ECONIS (ZBW)
17
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1
Reconciling competing reporting objectives through deferred tax accounts : evidence on private Italian firms
Mura, Alessandro
- In:
Accounting in Europe
20
(
2023
)
3
,
pp. 304-338
Persistent link: https://www.econbiz.de/10014438677
Saved in:
2
New evidence on investors' valuation of deferred tax liabilities
Hamilton, Russ
- In:
The journal of the American Taxation Association : a …
45
(
2023
)
2
,
pp. 87-116
Persistent link: https://www.econbiz.de/10014384777
Saved in:
3
The information content of deferred taxes under IFRS
Flagmeier, Vanessa
- In:
The European accounting review
31
(
2022
)
2
,
pp. 495-518
Persistent link: https://www.econbiz.de/10013370836
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4
An investigation of the value relevance of deferred tax : the mediating effect of earnings management
Soliman, Walid Shehata Mohamed Kasim
;
Ali, Karim Mansour
- In:
Investment management and financial innovations
17
(
2020
)
1
,
pp. 317-328
Persistent link: https://www.econbiz.de/10012301321
Saved in:
5
FIN48 and income tax-based earnings management : evidence from the deferred tax asset valuation allowance
Bauman, Mark P.
;
Rogers Bowler, Cathalene
- In:
Advances in taxation
25
(
2019
),
pp. 39-50
Persistent link: https://www.econbiz.de/10012225532
Saved in:
6
Latente Steuern und bankspezifische Versorgereserven - Ansatzwahlrecht oder -verbot?
Waschbusch, Gerd
;
Kakuk, Christian
- In:
Betriebswirtschaftliche Forschung und Praxis : BFuP
70
(
2018
)
1
,
pp. 1-21
Persistent link: https://www.econbiz.de/10011867841
Saved in:
7
Deferred taxes and cost of debt: evidence from Japan
Inamura, Yumi
;
Okuda, Shin’ya
- In:
Asia-Pacific journal of accounting & economics : APJAE
24
(
2017
)
3/4
,
pp. 358-376
Persistent link: https://www.econbiz.de/10011741109
Saved in:
8
Impairment of goodwill and deferred taxes under IFRS
Detzen, Dominic
;
Stork Wersborg, Tobias
;
Zülch, Henning
- In:
Australian accounting review
26
(
2016
)
3
,
pp. 301-311
Persistent link: https://www.econbiz.de/10011625839
Saved in:
9
Latente Steuern und Earnings Management : Stand der empirischen Forschung und Implikationen für die Bilanzanalyse
Breitkreuz, Robert
- In:
Journal of business economics : JBE
82
(
2012
)
11
,
pp. 1259-1296
Persistent link: https://www.econbiz.de/10009671816
Saved in:
10
Analyse des Temporary-Konzepts zur Bilanzierung latenter Steuern aus Sicht des Tax Reporting
Meyer, Marco
- In:
Zeitschrift für Planung & Unternehmenssteuerung
20
(
2010
)
4
,
pp. 353-371
Persistent link: https://www.econbiz.de/10003984163
Saved in:
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