Germany
Georg-August-University of Goettingen
tax loss carryforwards, disclosure, uncertainty, tax footnote, deferred taxes
deferred taxes, IAS 12, predictive ability, value relevance
Effective tax rate, Cost-benefit trade-off, Disclosure decision, Reputational costs, Tax disclosure
private firms, disclosure mandates, information externalities, information enrivonment, peer disclosureanalyst forecasts
financial reporting regulation, product market competition