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The Impact of Deferred Taxes on Firm Value. Three Empirical Studies on the Cash Flow and Value Relevance of Deferred Taxes and Related Disclosures

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:
    CreatorsEmail
    Chludek, Astrid K.chludek@wiso.uni-koeln.de
    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: Wirtschafts- u. Sozialwissenschaftliche Fakultät
    Divisions: Wirtschafts- u. Sozialwissenschaftliche Fakultät > Keine Angabe
    Language: English
    Date: August 2011
    Date Type: Publication
    Date of oral exam: 09 November 2011
    Full Text Status: Public
    Date Deposited: 14 Dec 2011 15:22
    Referee
    NameAcademic Title
    Herzig, NorbertProf. Dr.
    URI: http://kups.ub.uni-koeln.de/id/eprint/4434

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