Chludek, Astrid K. (2011) The Impact of Deferred Taxes on Firm Value. Three Empirical Studies on the Cash Flow and Value Relevance of Deferred Taxes and Related Disclosures. PhD thesis, Universität zu Köln.

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Abstract

By empirically analyzing cash flow relevance and value relevance of deferred taxes and related disclosures, the dissertation assesses the impact of deferred taxes on firm value.

Item Type: Thesis (PhD thesis)
Creators:
CreatorsEmailORCID
Chludek, Astrid K.chludek@wiso.uni-koeln.deUNSPECIFIED
URN: urn:nbn:de:hbz:38-44340
Subjects: Generalities, Science
Management and auxiliary services
Uncontrolled Keywords:
KeywordsLanguage
deferred taxes, tax cash flow, tax payments, value relevance, IAS 12, SFAS No. 109, ASC 740, tax loss carryforwardsUNSPECIFIED
Faculty: Faculty of Management, Economy and Social Sciences
Divisions: Faculty of Management, Economy and Social Sciences > no entry
Language: English
Date: August 2011
Date Type: Publication
Date of oral exam: 9 November 2011
Referee:
NameAcademic Title
Herzig, NorbertProf. Dr.
Full Text Status: Public
Date Deposited: 14 Dec 2011 14:22
URI: http://kups.ub.uni-koeln.de/id/eprint/4434

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