The rise of deferred tax assets in Japan: The role of deferred tax accounting in the Japanese banking crisis
- 1 December 2008
- journal article
- Published by Elsevier in Journal of Accounting and Economics
- Vol. 46 (2-3) , 218-239
- https://doi.org/10.1016/j.jacceco.2008.07.003
Abstract
No abstract availableKeywords
This publication has 21 references indexed in Scilit:
- Zombie Lending and Depressed Restructuring in JapanAmerican Economic Review, 2008
- Accounting in and for the Subprime CrisisSSRN Electronic Journal, 2008
- Accounting for deferred tax in Japanese Banks and the consequences for their international operationsAbacus, 2006
- Unnatural Selection: Perverse Incentives and the Misallocation of Credit in JapanAmerican Economic Review, 2005
- Earnings Management Using the Valuation Allowance for Deferred Tax Assets under SFAS No. 109*Contemporary Accounting Research, 2003
- The Japanese Banking Crisis: Where Did It Come from and How Will It End?NBER Macroeconomics Annual, 1999
- Bank Differences in the Coordination of Regulatory Capital, Earnings, and TaxesJournal of Accounting Research, 1995
- Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and EarningsJournal of Accounting Research, 1995
- Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial BanksThe Review of Financial Studies, 1990
- A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for HeteroskedasticityEconometrica, 1980