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Skinner 2008 by rania rebai is a document available to read on EtoBox.
This paper examines the impact of deferred tax accounting on the Japanese banking crisis, highlighting how its adoption in 1998 allowed banks to recognize significant deferred tax assets (DTAs) that masked their insolvency. The analysis reveals that regulators used DTAs as a tool for regulatory forbearance, enabling banks to appear financially healthy while they were not, and that weaker banks utilized DTAs more aggressively to meet capital requirements. The findings suggest that the implementation of accou
- Author
- rania rebai
- Language
- EN