//--> //--> //--> //-->
Toggle navigation
Logout
Change account settings
EN
DE
ES
FR
A-Z
Beta
About EconBiz
News
Thesaurus (STW)
Research Skills
Help
EN
DE
ES
FR
My account
Logout
Change account settings
Login
Publications
Events
Your search terms
Search
Retain my current filters
~subject:"Tax accounting"
~subject:"Tax incentive"
~type_genre:"Article in journal"
Search options
All Fields
Title
Exact title
Subject
Author
Institution
ISBN/ISSN
Published in...
Publisher
Open Access only
Advanced
Search history
My EconBiz
Favorites
Loans
Reservations
Fines
You are here:
Home
Search: subject_exact:"Latente+Steuern"
Narrow search
Delete all filters
| 3 applied filters
Year of publication
From:
To:
Subject
All
Tax accounting
Tax incentive
Latente Steuern
102
Deferred taxes
98
IFRS
57
Deutschland
47
Germany
47
Balancing accounts
32
Bilanzierung
32
latente Steuern
22
Accounting law
21
Bilanzrecht
21
IAS 12
17
Steuervergünstigung
15
Konzernabschluss
12
Consolidated financial statements
11
Accounting policy
9
Accounting valuation
9
Bilanzielle Bewertung
9
Bilanzpolitik
9
Personengesellschaft
8
Accounting standards
7
Bilanzierungsgrundsätze
7
Business partnership
7
Financial statement
7
Goodwill
7
Jahresabschluss
7
Legal reform
7
Rechtsreform
7
USA
7
United States
7
Abschreibung
6
Depreciation
6
Geschäftswert
6
Steuerbilanz
6
Gewinn
5
Profit
5
Corporate income tax
4
Corporate taxation
4
Körperschaftsteuer
4
more ...
less ...
Online availability
All
Undetermined
6
Type of publication
All
Article
19
Type of publication (narrower categories)
All
Article in journal
Aufsatz in Zeitschrift
19
Hochschulschrift
5
Thesis
5
Aufsatz im Buch
4
Book section
4
Reprint
1
more ...
less ...
Language
All
German
12
English
7
Author
All
Bauman, Mark P.
2
Eitzen, Bernd von
2
Loitz, Rüdiger
2
Ali, Karim Mansour
1
Bischoff, Jan
1
Brune, Jens W.
1
Bösser, Jörg
1
Dahlke, Jürgen
1
Gens, Peter-Michael
1
Hamilton, Russ
1
Helms, Svenia
1
Herbohn, Kathleen
1
Hoehne, Felix
1
Hoffmann, Wolf-Dieter
1
Inamura, Yumi
1
Khor, Pui See
1
Kirsch, Hanno
1
Kromer, Christoph
1
Köhler, Annette G.
1
Marten, Kai-Uwe
1
Mura, Alessandro
1
Okuda, Shin’ya
1
Pilhofer, Jochen
1
Rogers Bowler, Cathalene
1
Scholz-Görlach, Ulrich
1
Senger, Thomas
1
Shaw, Ken W.
1
Soliman, Walid Shehata Mohamed Kasim
1
Tutticci, Irene
1
Wahle, Thomas
1
Weiser, M. Felix
1
more ...
less ...
Published in...
All
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
3
Betriebs-Berater : BB
2
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
2
WPg : Kompetenz schafft Vertrauen
2
Accounting in Europe
1
Advances in taxation
1
Asia-Pacific journal of accounting & economics : APJAE
1
Der Betrieb
1
IRZ : Zeitschrift für internationale Rechnungslegung
1
Investment management and financial innovations
1
Journal of business finance & accounting : JBFA
1
PiR
1
Research in accounting regulation
1
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
1
more ...
less ...
Source
All
ECONIS (ZBW)
19
Showing
1
-
10
of
19
Sort
relevance
articles prioritized
date (newest first)
date (oldest first)
1
Reconciling competing reporting objectives through deferred tax accounts : evidence on private Italian firms
Mura, Alessandro
- In:
Accounting in Europe
20
(
2023
)
3
,
pp. 304-338
Persistent link: https://www.econbiz.de/10014438677
Saved in:
2
New evidence on investors' valuation of deferred tax liabilities
Hamilton, Russ
- In:
The journal of the American Taxation Association : a …
45
(
2023
)
2
,
pp. 87-116
Persistent link: https://www.econbiz.de/10014384777
Saved in:
3
An investigation of the value relevance of deferred tax : the mediating effect of earnings management
Soliman, Walid Shehata Mohamed Kasim
;
Ali, Karim Mansour
- In:
Investment management and financial innovations
17
(
2020
)
1
,
pp. 317-328
Persistent link: https://www.econbiz.de/10012301321
Saved in:
4
FIN48 and income tax-based earnings management : evidence from the deferred tax asset valuation allowance
Bauman, Mark P.
;
Rogers Bowler, Cathalene
- In:
Advances in taxation
25
(
2019
),
pp. 39-50
Persistent link: https://www.econbiz.de/10012225532
Saved in:
5
Deferred taxes and cost of debt: evidence from Japan
Inamura, Yumi
;
Okuda, Shin’ya
- In:
Asia-Pacific journal of accounting & economics : APJAE
24
(
2017
)
3/4
,
pp. 358-376
Persistent link: https://www.econbiz.de/10011741109
Saved in:
6
Balance sheet classification and the valuation of deferred taxes
Bauman, Mark P.
;
Shaw, Ken W.
- In:
Research in accounting regulation
28
(
2016
)
2
,
pp. 77-85
Persistent link: https://www.econbiz.de/10011624524
Saved in:
7
Changes in unrecognised deferred tax accruals from carry-forward losses : earnings management or signalling?
Herbohn, Kathleen
;
Tutticci, Irene
;
Khor, Pui See
- In:
Journal of business finance & accounting : JBFA
37
(
2010
)
7/8
,
pp. 763-791
Persistent link: https://www.econbiz.de/10008695871
Saved in:
8
ED/2009/2 - Income Tax (ED-IAS 12) : Übersicht und Würdigung der geplanten Neuregelungen
Senger, Thomas
;
Brune, Jens W.
;
Hoehne, Felix
- In:
IRZ : Zeitschrift für internationale Rechnungslegung
4
(
2009
)
7/8
,
pp. 289-295
Persistent link: https://www.econbiz.de/10003863163
Saved in:
9
Systematik der bilanziellen Erfassung latenter Steueransprüche
Scholz-Görlach, Ulrich
- In:
PiR
(
2009
)
7
,
pp. 195-201
Persistent link: https://www.econbiz.de/10003855299
Saved in:
10
Aktive latente Steuern auf steuerliche Verlustvorträge : Relevanz der US-amerikanischen "Rules-based"-Rechnungslegung für die "Principles-based"-IFRS-Rechnungslegung?
Bösser, Jörg
;
Pilhofer, Jochen
- In:
KoR : internationale und kapitalmarktorientierte …
8
(
2008
)
5
,
pp. 296-303
Persistent link: https://www.econbiz.de/10003692622
Saved in:
1
2
Next
Last
Results per page
10
25
50
100
250
A service of the
zbw
×
Loading...
//-->