Astrid K. Chludek

University of Cologne - Cologne Graduate School in Management, Economics and Social Sciences

Richard-Strauss-Str.2

Cologne, 50931

Germany

SCHOLARLY PAPERS

3

DOWNLOADS

351

CITATIONS

0

Scholarly Papers (3)

1.

On the Relation of Deferred Taxes and Tax Cash Flow

Number of pages: 52 Posted: 06 Mar 2011 Last Revised: 25 Jun 2011
Astrid K. Chludek
University of Cologne - Cologne Graduate School in Management, Economics and Social Sciences
Downloads 313 (70,001)

Abstract:

Deferred Taxes, Cash Taxes Paid, Tax Cash Flow, CASH ETR, ASC 740, SFAS No.109

2.

A Note on the Price of Trade Credit

Managerial Finance, Vol. 37, No. 6, pp. 565-574, 2011
Posted: 25 Jul 2010 Last Revised: 16 Nov 2011
Astrid K. Chludek
University of Cologne - Cologne Graduate School in Management, Economics and Social Sciences

Abstract:

Trade Credit, Short-Term Financing, Days Payable Outstanding

3.

Perceived versus Actual Cash Flow Implications of Deferred Taxes - An Analysis of Value Relevance and Reversal under IFRS

Journal of International Accounting Research, Vol. 10, No. 1, pp.1-25, 2011
Posted: 08 Jun 2010 Last Revised: 23 Feb 2011
Astrid K. Chludek
University of Cologne - Cologne Graduate School in Management, Economics and Social Sciences

Abstract:

deferred taxes, value relevance, reversal, deferred tax components, IAS 12