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Does IFRS information on tax loss carryforwards and negative performance improve predictions of earnings and cash flows?

Published Online: 2023-04-29

Published Print: 2024-01

Authors

Dreher, Sandra

Eichfelder, Sebastian https://orcid.org/0000-0001-8185-9156
Noth, Felix https://orcid.org/0000-0001-8542-634X
Funding

Funding for this research was provided by:

Otto-von-Guericke-Universität Magdeburg
License Information

Text and Data Mining valid from 2023-04-29

Version of Record valid from 2023-04-29
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Article History

Accepted: 27 February 2023

First Online: 29 April 2023

Declarations

:

: No potential conflict of interest.

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