Does IFRS information on tax loss carryforwards and negative performance improve predictions of earnings and cash flows?

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 corresponding deferred taxes from the International Financial Reporting Standards tax footnotes f...

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Detalles Bibliográficos
Autores principales: Dreher, Sandra, Eichfelder, Sebastian, Noth, Felix
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Springer Berlin Heidelberg 2023
Materias:
Original Paper
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC10148587/
http://dx.doi.org/10.1007/s11573-023-01147-7

Internet

https://www.ncbi.nlm.nih.gov/pmc/articles/PMC10148587/
http://dx.doi.org/10.1007/s11573-023-01147-7

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