Value Relevance of Deferred Taxes under IAS 12 : Evidence from the German Tax Reform Act 2008
Type
conference paper
Date Issued
2011-09-18
Author(s)
Breitkreuz, Robert
;
Lorenz, Daniela
Language
German
Keywords
deferred tax
tax reform
value relevance
ifrs
IAS 12
HSG Classification
contribution to scientific community
Refereed
No
Publisher
University Erlangen-Nuremberg
Publisher place
Nürnberg
Event Title
AFECA 2011 Annual Conference
Event Location
Innsbruck
Event Date
18.-20.09.2011
Subject(s)
Division(s)
Eprints ID
211827