Universität zu Köln

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