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 …

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 …

main risk components, the Probability of Default (PD) and the Loss Given Default (LGD) have been the subject of greater …