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  • Search: subject:"Loss persistence"
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Year of publication
Subject
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Loss 5 Verlust 5 loss persistence 5 deferred taxes 4 in-sample prediction 4 out-of-sample prediction 4 tax loss carryforwards 4 Gewinn 3 Profit 3 Theorie 3 Theory 3 Cash Flow 2 Cash flow 2 Forecast 2 Forecasting model 2 Führungskräfte 2 Loss persistence 2 Managers 2 Prognose 2 Prognoseverfahren 2 Steuervergünstigung 2 Tax incentive 2 perfomance forecast 2 performance forecast 2 Accounting policy 1 Agency theory 1 Asymmetric information 1 Asymmetrische Information 1 Bilanzpolitik 1 Börsenkurs 1 Conservatism 1 Contract 1 Contract theory 1 Discretion in contracting 1 Employee retention 1 Executive compensation 1 Executive compensation and turnover 1 Familie 1 Familienunternehmen 1 Family 1
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Online availability
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Free 4 Undetermined 3
Type of publication
All
Book / Working Paper 4 Article 3
Type of publication (narrower categories)
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Working Paper 4 Article in journal 3 Aufsatz in Zeitschrift 3 Arbeitspapier 2 Graue Literatur 2 Non-commercial literature 2
Language
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English 7
Author
All
Dreher, Sandra 4 Eichfelder, Sebastian 4 Noth, Felix 4 Drake, Katharine D. 1 Engel, Ellen 1 Kettunen, Jukka 1 Lawrence, Alastair 1 Martikainen, Minna 1 Martin, Melissa A. 1 Sloan, Richard G. 1 Sun, Estelle 1 Voulgaris, Georgios 1
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Published in...
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Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 1 IWH Discussion Papers 1 IWH-Diskussionspapiere 1 Journal of business research : JBR 1 Management science : journal of the Institute for Operations Research and the Management Sciences 1 Review of accounting studies 1 arqus Discussion Paper 1
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Source
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ECONIS (ZBW) 5 EconStor 2
Showing 1 - 7 of 7
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Investigating discretion in executive contracting : extracting private information from valuation allowance decisions
Drake, Katharine D.; Engel, Ellen; Martin, Melissa A. - In: Review of accounting studies 28 (2023) 2, pp. 533-569
Persistent link: https://www.econbiz.de/10014335907
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Employment policies in private loss firms : return to profitability and the role of family CEOs
Kettunen, Jukka; Martikainen, Minna; Voulgaris, Georgios - In: Journal of business research : JBR 135 (2021), pp. 373-390
Persistent link: https://www.econbiz.de/10012647879
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Predicting earnings and cash flows: The information content of losses and tax loss carryforwards
Dreher, Sandra; Eichfelder, Sebastian; Noth, Felix - 2017
We analyze the relevande of losses, accounting information on tax loss carryforwards, and deferred taxes for the prediction of earnings and cash flows up to four years ahead. We use a unique hand-collected panel of German listed firms encompassing detailed information on tax loss carryforwards...
Persistent link: https://www.econbiz.de/10011779440
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Predicting earnings and cash flows: The information content of losses and tax loss carryforwards
Dreher, Sandra; Eichfelder, Sebastian; Noth, Felix - 2017
We analyse the relevance of losses, accounting information on tax loss carryforwards, and deferred taxes for the prediction of earnings and cash flows up to four years ahead. We use a unique hand-collected panel of German listed firms encompassing detailed information on tax loss carryforwards...
Persistent link: https://www.econbiz.de/10011780478
Saved in:
Cover Image
Predicting earnings and cash flows : the information content of losses and tax loss carryforwards
Dreher, Sandra; Eichfelder, Sebastian; Noth, Felix - 2017
We analyze the relevande of losses, accounting information on tax loss carryforwards, and deferred taxes for the prediction of earnings and cash flows up to four years ahead. We use a unique hand-collected panel of German listed firms encompassing detailed information on tax loss carryforwards...
Persistent link: https://www.econbiz.de/10011772106
Saved in:
Cover Image
Predicting earnings and cash flows: the information content of losses and tax loss carryforwards
Dreher, Sandra; Eichfelder, Sebastian; Noth, Felix - 2017
We analyse the relevance of losses, accounting information on tax loss carryforwards, and deferred taxes for the prediction of earnings and cash flows up to four years ahead. We use a unique hand-collected panel of German listed firms encompassing detailed information on tax loss carryforwards...
Persistent link: https://www.econbiz.de/10011779809
Saved in:
Cover Image
Why are losses less persistent than profits? : curtailments vs. conservatism
Lawrence, Alastair; Sloan, Richard G.; Sun, Estelle - In: Management science : journal of the Institute for … 64 (2018) 2, pp. 673-694
Persistent link: https://www.econbiz.de/10011823113
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