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:
Creators
Email
ORCID
ORCID Put Code
Chludek, Astrid K.
chludek@wiso.uni-koeln.de
UNSPECIFIED
UNSPECIFIED
URN: urn:nbn:de:hbz:38-44340
Date: August 2011
Language: English
Faculty: Faculty of Management, Economy and Social Sciences
Divisions: Ehemalige Fakultäten, Institute, Seminare > Faculty of Management, Economy and Social Sciences > no entry
Subjects: Generalities, Science
Management and auxiliary services
Uncontrolled Keywords:
Keywords
Language
deferred taxes, tax cash flow, tax payments, value relevance, IAS 12, SFAS No. 109, ASC 740, tax loss carryforwards
UNSPECIFIED
Date of oral exam: 9 November 2011
Referee:
Name
Academic Title
Herzig, Norbert
Prof. Dr.
Refereed: Yes
URI: http://kups.ub.uni-koeln.de/id/eprint/4434

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