Search Results - subject_exact:"Deferred taxes"

Empirical analysis of deferred tax accounting under IFRS (IAS 12) : an international comparison of diversity in practice

Spindler, Lena; Hacker, Bernd - 2026

This study provides an empirical analysis of deferred tax accounting under IFRS (IAS12), focusing on international and sectoral diversity within the eurozone. While IFRS aims for uniform accounting standards, prior research suggests that national tax, legal, and cultural contexts significantly...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015628395

Determinants of voluntary tax disclosures and consequences for the value relevance of tax positions

Auer, Sylvia - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015197967

Tax loss carryforward disclosure

Flagmeier, Vanessa; Müller, Jens - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015324731

Tax loss carryforward disclosure

Flagmeier, Vanessa; Müller, Jens - 2024

This study examines firms' voluntary disclosure of tax loss carryforward (TLCF) information. We measure the content and presentation of TLCF information by a disclosure score based on hand collected data from annual reports. Our identification strategy employs new proprietary data to control for...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015210148

Latente Steuern in der Unternehmensrechnung : Relevanz für Rechnungswesen und wertorientierte Unternehmenssteuerung unter kritischer Berücksichtigung von Wahlrechten und Ermessensspielräumen im Rechnungsabschluss nach HGB, IFRS und US-GAAP

Famulla, Carolin - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015555678

Financial accounting for deferred taxes : a systematic review of empirical evidence

Görlitz, Anna; Dobler, Michael - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014227405

Reconciling competing reporting objectives through deferred tax accounts : evidence on private Italian firms

Mura, Alessandro - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014438677

New evidence on investors' valuation of deferred tax liabilities

Hamilton, Russ - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014384777

Should the government be paying investment fees on $ 3 trillion of tax-deferred retirement assets?

Landoni, Mattia; Zeldes, Stephen P. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015371046

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Should the government be paying investment fees on $ 3 trillion of tax-deferred retirement assets?

Landoni, Mattia; Zeldes, Stephen P. - 2020

Book / Working Paper

Should the Government Be Paying Investment Fees on $3 Trillion of Tax-Deferred Retirement Assets?

Landoni, Mattia; Zeldes, Stephen P. - 2021

Book / Working Paper

Should the Government be Paying Investment Fees on $3 Trillion of Tax-Deferred Retirement Assets?

Landoni, Mattia - 2020

Book / Working Paper

Should the Government Be Paying Investment Fees on $3 Trillion of Tax-Deferred Retirement Assets?

Landoni, Mattia - 2020

Book / Working Paper

Bilanzierung von Steuerpositionen und ihre Behandlung nach MinStG

Ossenkopp, Jan - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015453296

Conceptual conformity of deferred tax accruals : evidence from Germany and the United Kingdom

Campa, Domenico; Donnelly, Ray; Power, Sean Bradley - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015442380

Misuse of deferred taxes in Portugal

Moniz, Alexandre; Couto, Gualter; Pimentel, Pedro - 2022

Financial transparency is essential for stakeholders to make decisions, ensuring a correct amount of tax is paid to the state. Many companies have opted for the recognition of deferred tax assets to present a different result, but there is scant literature. This study investigates the impact of...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013493110

Tax reporting on effective tax rate (IAS 12) : interpretations, new initiatives, international best practice and correlations

Frehner, Eva - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015080831

The impact of standard setting on individual investors : evidence from SFAS 109

Hutchens, Michelle; Rego, Sonja Olhoft; Williams, Brian - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015133617

Financial accounting for deferred taxes: a systematic review of empirical evidence

Görlitz, Anna; Dobler, Michael - 2021

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014501746

Earnings and firm value : the moderating impact of large deferred taxes and large accruals in Indonesia

Sutopo, Bambang; Adiati, Arum Kusumaningdyah; Siddi, Purnama - 2021

Deferred tax and accruals have the characteristic of causing reported earnings to be above or below normal. Both are permitted to be used by companies in financial reporting. This study examines whether large deferred taxes and large accruals have an impact on the relationship between earnings...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012888184

Bilanzierung bei Personengesellschaften : Besonderheiten der Rechnungslegung einschließlich latenter Steuern : Sonderfragen der Bilanzierung von Personalgesellschaften, Verhältnis zwischen Handels- und Steuerbilanz, Latente Steuern bei Personengesellschaften, Personengesellschaftsrelevante IDW-Verlautbarungen, Praxisempfehlungen und Beispiele, Aktueller Rechtsstand für Handels- und Steuerbilanz ...

Künkele, Kai Peter; Zwirner, Christian - 2023 - 3., aktualisierte und erweiterte Auflage

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013383228

Steuerlatenzen in der deutschen Bilanzierungspraxis : eine empirisch-qualitative Analyse

Bense, Jonas Max - 2023 - 1. Auflage

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013433339

FIN48 and income tax-based earnings management : evidence from the deferred tax asset valuation allowance

Bauman, Mark P.; Rogers Bowler, Cathalene - 2019

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012225532

The information content of deferred taxes under IFRS

Flagmeier, Vanessa - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013370836

Impact of COVID-19 exposure on working capital management : the moderating effect of investment opportunities and government incentives

Tarkom, Augustine - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013553621

Latente Steuern als Instrument der Bilanzanalyse des handelsrechtlichen Jahresabschlusses einer Kapitalgesellschaft

Beer, Susanne - 2022

Grundlegung -- Potenzieller Stellenwert Latenter Steuern Für Die Analyse Von Handels-Und Steuerbilanzposten -- Latente Steuern Als Bestandteil Des Handelsrechtlichen Jahresabschlusses -- Quantität Und Qualität Der Datenbasis De Lege Lata, De Lege Artis Und De Lege Ferenda -- Stellungnahme Zum...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013170833

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Latente Steuern als Instrument der Bilanzanalyse des handelsrechtlichen Jahresabschlusses einer Kapitalgesellschaft

Beer, Susanne - 2022

Book / Working Paper

The elasticity of taxable income in the presence of intertemporal income shifting

Gorry, Aspen; Hubbard, R. Glenn; Mathur, Aparna - 2018

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011859644

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The Elasticity of Taxable Income in the Presence of Intertemporal Income Shifting

Gorry, Aspen - 2018

Book / Working Paper

The Elasticity of Taxable Income in the Presence of Intertemporal Income Shifting

Gorry, Aspen - 2018

Book / Working Paper

Making deferred taxes relevant

Brouwer, Arjan; Naarding, Ewout - 2018

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011997734

Predicting earnings and cash flows: The information content of losses and tax loss carryforwards

Dreher, Sandra; Eichfelder, Sebastian; Noth, Felix - 2017

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/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

Book / Working Paper

The information content of tax loss carryforwards : IAS 12 vs. valuation allowance

Flagmeier, Vanessa - 2017

This is the first study that analyzes the predictive ability of deferred tax information under IFRS. I examine whether deferred taxes provide information about future tax payments and future performance, using a German sample of IFRS firms. The focus on tax loss carryforwards enables a...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011640201

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The information content of tax loss carryforwards: IAS 12 vs. valuation allowance

Flagmeier, Vanessa - 2017

Book / Working Paper

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, ebvufind01.dmz1.zbw.eu/10011779809

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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

Book / Working Paper

Bilanzierung latenter Steuern - Einflussfaktoren auf die Wahlrechtsausübung von HGBBilanzierern

Hilser, Matthias - 2017

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011747822

Tax loss carryforward disclosure and uncertainty

Flagmeier, Vanessa; Müller, Jens - 2016

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011509130

Tax loss carryforward disclosure and uncertainty

Flagmeier, Vanessa; Müller, Jens - 2016 - This version: June 2016

We examine whether companies voluntarily disclose additional information about tax loss carryforwards when the recoverability is more uncertain. With this study, we aim to explain part of the huge cross-sectional variation in the tax footnote. To assess disclosure behavior, we hand collect data...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011500413

An investigation of the value relevance of deferred tax : the mediating effect of earnings management

Soliman, Walid Shehata Mohamed Kasim; Ali, Karim Mansour - 2020

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012301321

Evidence on book-tax differences and disclosure quality based on the notes to the financial statements

Evers, Maria Theresia; Finke, Katharina; Matenaer, Sebastian - 2014

The German Accounting Law Modernization Act (BilMoG) represents a change in paradigm with regard to the traditionally close relationship between financial and tax accounting in Germany. At the same time, requirements on the disclosure of deferred taxes were revised considerably. We make use of...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010385092

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Evidence on book-tax differences and disclosure quality based on the notes to the financial statements

Evers, Maria Theresia; Finke, Katharina; Matenaer, Sebastian - 2014

Book / Working Paper

Evidence on book-tax differences and disclosure quality based on the notes to the financial statements

Evers, Maria Theresia; Finke, Katharina; Matenaer, Sebastian - 2014

Book / Working Paper

The information compliance indexes: The illustrative case of income taxes

Ilídio, Tomás Lopes - 2014

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010934339

The relevance of tax information in other comprehensive income

Eberhartinger, Eva; Lee, Soojin - 2014

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010421412

ВЛИЯНИЕ ОТЛОЖЕННЫХ НАЛОГОВ НА ПОКАЗАТЕЛИ ФИНАНСОВОГО АНАЛИЗА

ВЛАДИМИРОВИЧ, КОЛЧУГИН СЕРГЕЙ; … - 2014

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011269957

Aktive latente Steuern aus steuerlichen Verlustvorträgen : ein empirischer Vergleich aktueller UGB-Konzernabschlüsse in Österreich

Oberrader, Viktoria - 2019

Zum neuen Wahlrecht im österreichischen Unternehmensgesetzbuch (UGB), der Aktivierung von Steuerlatenzen auf steuerliche Verlustvorträge, stellt dieses Buch erstmalig eine umfassende theoretische Aufarbeitung sowie empirische Analysen dar. Der Vergleich mit dem deutschen HGB und der IFRS...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012401603

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Aktive latente Steuern aus steuerlichen Verlustvorträgen : ein empirischer Vergleich aktueller UGB-Konzernabschlüsse in Österreich

Oberrader, Viktoria - 2019

Book / Working Paper

The information content from releases of the deferred tax valuation allowance

Finley, Andrew R.; Ribal, Anthony - 2019

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012310481

Die Bilanzierung latenter Steuern nach IAS 12 : eine Untersuchung der Wertrelevanz latenter Steuern im IFRS-Konzernabschluss deutscher börsennotierter Unternehmen

Meyer, Henning Dieter - 2013

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010466948

Analysis of Deferred Taxes in the Business Environment in Serbia

VUCKOVIC-MILUTINOVIC, Savka; LUKIC, Radojko - 2013

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010857622

Latente Steuern und bankspezifische Versorgereserven - Ansatzwahlrecht oder -verbot?

Waschbusch, Gerd; Kakuk, Christian - 2018

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011867841

Discussion of "Making deferred taxes relevant"

Kvaal, Erlend - 2018

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011997743

Grundfragen zur Steuerabgrenzung in der internationalen Rechnungslegung : eine konzeptionelle und bilanztheoretische Analyse auch vor dem Hintergrund empirischer Befunde

Breitkreuz, Robert - 2012

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10009656326

Accounting for deferred taxes : time for a change

Colley, Ron; Rue, Joseph; Valencia, Adrian; Volkan, Ara G. - 2012

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10009522344

Mirroring Taxpayers’ Deferred Tax Accounting

Veliotis, Stan - 2017

This Article highlights that federal financial reporting's failure to accrue future years' tax revenue effects of taxpayers' temporary book-tax differences leads to omission of trillions of dollars of net “federal deferred tax assets” and related distortion of true annual deficits. This...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012943131

Deferred taxes and cost of debt: evidence from Japan

Inamura, Yumi; Okuda, Shin’ya - 2017

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011741109

Management's means and incentives to manage earnings : an integrated study in the Italian market

Giosi, Alessandro; Caiffa, Marco; Pera, Lucia; Ferro, Lorena - 2017

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011847127

The Tax Elasticity of Corporate Debt; A Synthesis of Size and Variations

Mooij, Ruud A. de - 2011

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10009019605

THE DISTINCTION BETWEEN ACCOUNTING DEPRECIATION AND TAX DEPRECIATION

D. N. Grigorie – Lacrita; FLORESCU, Nicu; FLORESCU, … - 2011

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010662844

Do mobile pensioners threaten the deferred taxation of savings?

Meier, Volker; Wagener, Andreas - 2011

We investigate optimal taxation of lifetime income with and without an emigration option during old age. The government sets the rates of deferred taxation and of possibly reduced taxation of interest. If agents are immobile, the optimal policy consists in full deferral of income taxes on...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10009355155

The impact of deferred taxes on firm value : three empirical studies on the cash flow and value relevance of deferred taxes and related disclosures

Chludek, Astrid K. - 2011

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010195149