Does IFRS information on tax loss carryforwards and negative performance improve predictions of earn...
Does IFRS information on tax loss carryforwards and negative performance improve predictions of earnings and cash flows?
About this item
Full title
Author / Creator
Publisher
Berlin, Heidelberg: Springer
Journal title
Language
English
Formats
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Publisher
Berlin, Heidelberg: Springer
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More information
Scope and Contents
Contents
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 for listed firms from Germany. Our out-of-sample te...
Alternative Titles
Full title
Does IFRS information on tax loss carryforwards and negative performance improve predictions of earnings and cash flows?
Authors, Artists and Contributors
Author / Creator
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Primary Identifiers
Record Identifier
TN_cdi_pubmedcentral_primary_oai_pubmedcentral_nih_gov_10148587
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_pubmedcentral_primary_oai_pubmedcentral_nih_gov_10148587
Other Identifiers
ISSN
1861-8928,0044-2372
E-ISSN
1861-8928
DOI
10.1007/s11573-023-01147-7
