Does the disclosure of a valuation allowance reinforce misguided incentives of a progressive capitalization of deferred taxes from loss carryforwards?
Year of publication: |
2012
|
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Authors: | Haaker, Andreas ; Bull, Alexander |
Published in: |
Journal of accounting and auditing : research & practice ; JAARP. - Norristown, Pa. : IBIMA Publ., ISSN 2165-9532, ZDB-ID 2648289-7. - 2012, p. 1-7
|
Subject: | Valuation Allowance | Deferred Taxes | Loss Carryforwards | Misguided Incentives | Steuervergünstigung | Tax incentive | Anreiz | Incentives |
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