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Accounting in Europe Volume 8, 2011 - Issue 1
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Research Articles

Estimation of Tax Values Based on IFRS Information: An Analysis of German DAX30 and Austrian ATX Listed Companies

Rebekka Kager KPMG Austria and Center for Accounting Research, University of Graz, Graz, AustriaCorrespondence[email protected]
,
Deborah Schanz Institute for Taxation and Accounting, University of Munich, Munich, Germany
&
Rainer Niemann Institute for Taxation and Accounting, University of Munich, Munich, Germany
Pages 89-123 | Published online: 31 May 2011

Citations (6)

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Erlend Kvaal & Christopher Nobes. (2013) International Variations in Tax Disclosures. Accounting in Europe 10:2, pages 241-273.
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Articles from other publishers (5)

Martina Rechbauer & Silke Rünger. (2023) Measuring the impact of tax loss carryforwards on capital structure choice: the accuracy of earnings-based proxies. Review of Managerial Science.
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Regina Ortmann & Caren Sureth-Sloane. (2016) Can the CCCTB alleviate tax discrimination against loss-making European multinational groups?. Journal of Business Economics 86:5, pages 441-475.
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Abdulkadir Madawaki. 2016. Economics and Political Implications of International Financial Reporting Standards. Economics and Political Implications of International Financial Reporting Standards 1 26 .
Rebekka Kager & Rainer Niemann. (2013) Income determination for corporate tax purposes using IFRS as a starting point: evidence for listed companies within Austria, Germany, and The Netherlands. Journal of Business Economics 83:5, pages 437-470.
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Annika Mehrmann, Georg Thomas Schneider & Caren Sureth. (2012) Asymmetric Taxation of Profits and Losses and its Influence on Investment Timing: Paradoxical Effects of Tax Increases. SSRN Electronic Journal.
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