We analyze the usefulness of accounting information on tax loss carryforwards and negative performance to predict … earnings and cash flows. We use hand-collected information on tax loss carryforwards and the corresponding deferred taxes from … that considering accounting information on tax loss carryforwards does not enhance the accuracy of performance predictions …

We analyze the usefulness of accounting information on tax loss carryforwards and negative performance to predict … earnings and cash flows. We use hand-collected information on tax loss carryforwards and the corresponding deferred taxes from … that considering accounting information on tax loss carryforwards does not enhance the accuracy of performance predictions …

focus on tax loss carryforwards enables a separation of the two relations, testing on the one hand, the relation between … recognized deferred tax assets are associated with lower future tax payments and higher non-usable tax loss carryforwards with … that deferred tax items for tax loss carryforwards reported under IFRS provide useful information about future outcomes and …

We analyze the relevande of losses, accounting information on tax loss carryforwards, and deferred taxes for the … encompassing detailed information on tax loss carryforwards and deferred taxes from the tax footnote. Our out-of-sample predictions … show that considering accounting informaton on tax loss carryforwards and deferred taxes does not enhance the accuracy of …

We analyse the relevance of losses, accounting information on tax loss carryforwards, and deferred taxes for the … encompassing detailed information on tax loss carryforwards and deferred taxes from the tax footnote. Our out-of-sample predictions … show that considering accounting information on tax loss carryforwards and deferred taxes does not enhance the accuracy of …

focus on tax loss carryforwards enables a separation of the two relations, testing on the one hand, the relation between … recognized deferred tax assets are associated with lower future tax payments and higher non-usable tax loss carryforwards with … that deferred tax items for tax loss carryforwards reported under IFRS provide useful information about future outcomes and …