Innstrasse 27
Passau, 94032
Germany
University of Passau
tax loss carryforwards, disclosure, uncertainty, tax footnote, deferred taxes
Effective tax rate, Cost-benefit trade-off, Disclosure decision, Reputational costs, Tax disclosure
deferred taxes, IAS 12, predictive ability, value relevance
financial reporting regulation, product market competition
private firms, transparency, information environment, externalities, analyst forecasts
