Vanessa Flagmeier

University of Passau

Innstrasse 27

Passau, 94032

Germany

SCHOLARLY PAPERS

4

DOWNLOADS

278

SSRN CITATIONS

3

CROSSREF CITATIONS

1

Scholarly Papers (4)

1.

Tax Loss Carryforward Disclosure and Uncertainty

arqus Discussion Paper No. 208
Number of pages: 56 Posted: 08 Jun 2017
Vanessa Flagmeier and Jens Mueller
University of Passau and Paderborn University
Downloads 111 (281,615)
Citation 3

Abstract:

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tax loss carryforwards, disclosure, uncertainty, tax footnote, deferred taxes

2.

When Do Firms Highlight Their Effective Tax Rate?

TRR 266 Accounting for Transparency Working Paper Series No. 37 (2020), WU International Taxation Research Paper Series No. 2020-11
Number of pages: 57 Posted: 17 Sep 2020 Last Revised: 28 Oct 2020
Vanessa Flagmeier, Jens Mueller and Caren Sureth-Sloane
University of Passau, Paderborn University and Paderborn University
Downloads 78 (352,874)
Citation 2

Abstract:

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Effective tax rate, Cost-benefit trade-off, Disclosure decision, Reputational costs, Tax disclosure

3.

Product Market Effects of IFRS Adoption

Journal of Accounting and Public Policy, Vol. 37, 2018
Number of pages: 53 Posted: 09 Aug 2018 Last Revised: 26 Aug 2020
Jimmy Downes, Vanessa Flagmeier and David Godsell
University of Nebraska at Lincoln, University of Passau and University of Illinois at Urbana-Champaign
Downloads 47 (453,032)
Citation 1

Abstract:

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financial reporting regulation, product market competition

4.

The Information Content of Deferred Taxes Under IFRS

European Accounting Review, Forthcoming
Number of pages: 54 Posted: 04 Nov 2020
Vanessa Flagmeier
University of Passau
Downloads 42 (473,769)

Abstract:

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deferred taxes, IAS 12, predictive ability, value relevance