Does IFRS information on tax loss carryforwards and negative performance improve predictions of earnings and cash flows?
Year of publication: |
2024
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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 | Prognoseverfahren | Forecasting model | Gewinn | Profit | Steuervergünstigung | Tax incentive | Cash Flow | Cash flow | Theorie | Theory | IFRS |
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