Latente Steuern und Earnings Management

Author:

Breitkreuz Robert

Publisher

Springer Science and Business Media LLC

Subject

Economics and Econometrics,Business and International Management

Reference121 articles.

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2. Amir E, Kirschenheiter M, Willard K (1997) The valuation of deferred taxes. Contemp Account Res 14:597–622

3. Antill N, Lee K (2008) Company valuation under IFRS, interpreting and forecasting accounts using International Financial Reporting Standards. Harriman House, Petersfield

4. Ayers BC (1998) Deferred tax accounting under SFAS No. 109: an empirical investigation of its incremental value-relevance relative to APB No. 11. Account Rev 73:195–212

5. Ayers BC, Laplante SK, McGuire ST (2010) Credit ratings and taxes: the effect of book–tax differences on ratings changes. Contemp Account Res 27:359–402

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