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 …

the effect of various accounting and macroeconomics indices to loans loss provisions (LLP) and loans loss reserves (LLR …The aim of this study is to investigate which factors influence loan quality in Greece. In this context, it is examined … environment (unemployment, public debt, economic growth and inflation) and accounting factors (past performance of loan quality …