Does the disclosure of a valuation allowance reinforce misguided incentives of a progressive capitalization of deferred taxes from loss carryforwards?

Does the disclosure of a valuation allowance reinforce misguided incentives of a progressive capitalization of deferred taxes from loss carryforwards?

Haaker, Andreas, (2013)

Does the disclosure of a valuation allowance reinforce misguided incentives of a progressive capitalization of deferred taxes from loss carryforwards?

Haaker, Andreas, (2012)

Anforderungen an den Aufsichtsrat

Bull, Alexander, (2014)