The rise of deferred tax assets in Japan: The role of deferred tax accounting in the Japanese banking crisis
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- Chytis, Evangelos & Koumanakos, Evangelos & Siriopoulos, Costas, 2013. "Deferred Tax Positions under the prism of financial crisis and the effects of a corporate tax reform," EconStor Conference Papers 125775, ZBW - German National Library of Economics.
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KeywordsDeferred tax assets Japanese banks Regulatory forbearance Regulatory capital arbitrage Bank regulation;
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