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The rise of deferred tax assets in Japan: The role of deferred tax accounting in the Japanese banking crisis
16 references·16 citing·47 second hopsampled
The rise of deferred tax assets in Japan: The role of deferred tax accounting in the Japanese banking crisis (2008)The rise of deferred tax assets in Japan:…Zombie Lending and Depressed Restructuring in Japan (2008)Zombie Lending and Depressed …Accounting in and for the Subprime Crisis (2008)Accounting in and for the Sub…Unnatural Selection: Perverse Incentives and the Misallocation of Credit in Japan (2005)Unnatural Selection: Perverse…Last‐Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts* (2004)Last‐Chance Earnings Manageme…Japan's Financial Crisis and Economic Stagnation (2004)Japan's Financial Crisis and …Earnings Management Using the Valuation Allowance for Deferred Tax Assets under SFAS No. 109* (2003)Earnings Management Using the…Discretionary accounting and the behavior of Japanese banks under financial duress (2002)Discretionary accounting and …Corporate Financing and Governance in Japan: The Road to the Future (2001)Corporate Financing and Gover…The Japanese Banking Crisis: Where Did It Come From and How Will It End? (1999)The Japanese Banking Crisis: …The Japanese Main Bank System: An Introductory Overview (1995)The Japanese Main Bank System…Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings (1995)Managing Financial Reports of…Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes (1995)Bank Differences in the Coord…Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks (1990)Tax Planning, Regulatory Capi…Capital adequacy ratio regulations and accounting choices in commercial banks (1990)Capital adequacy ratio regula…Positive Accounting Theory (1985)Positive Accounting TheoryThe economic consequences of accounting choice implications of costly contracting and monitoring (1983)The economic consequences of …Stress Testing and Bank Lending (2023)Stress Testing and Bank Lendi…Financial accounting for deferred taxes: a systematic review of empirical evidence (2021)Financial accounting for defe…Why Do Politicians Intervene in Accounting Regulation? The Role of Ideology and Special Interests (2020)Why Do Politicians Intervene …How do corporate political connections influence financial reporting? A synthesis of the literature (2020)How do corporate political co…Reporting choices in the shadow of bank runs (2017)Reporting choices in the shad…Board structures and performance in the banking industry: Evidence from Japan (2017)Board structures and performa…Bank Financial Reporting Opacity and Regulatory Intervention (2016)Bank Financial Reporting Opac…Beneath the globalization paradox: Towards the sustainability of cultural diversity in accounting research (2014)Beneath the globalization par…The Relation Between Bank Resolutions and Information Environment: Evidence from the Auctions for Failed Banks (2013)The Relation Between Bank Res…The politics of accounting standard-setting: A review of empirical research (2013)The politics of accounting st…The International Politics of IFRS Harmonization (2013)The International Politics of…Corporate Governance: What’s Special About Banks? (2013)Corporate Governance: What’s …Fair Value Reclassifications of Financial Assets during the Financial Crisis (2012)Fair Value Reclassifications …From low-quality reporting to financial crises: Politics of disclosure regulation along the economic cycle (2011)From low-quality reporting to…Fair Value Reclassifications of Financial Assets During the Financial Crisis (2011)Fair Value Reclassifications …Banking Crises: A Review (2011)Banking Crises: A ReviewToward a More General Theory of Regulation (1976)The effect of bonus schemes on accounting decisions (1985)Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flows (1995)Value-Relevance of Banks' Fair Value Disclosures under SFAS No. 107. (1996)Earnings management: a perspective (2001)Specification Tests in Econometrics (1978)Why Bank Credit Policies Fluctuate: A Theory and Some Evidence (1994)Loan loss provisioning and economic slowdowns: too much, too late? (2003)The crisis of fair-value accounting: Making sense of the recent debate (2009)Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks. (1994)Meta-Analytic Procedures for Social Research. (1994)Discretionary behavior with respect to allowances for loan losses and the behavior of security prices (1996)Credit Cycles, Credit Risk, and Prudential Regulation (2005)Discretionary Revenues as a Measure of Earnings Management (2010)Towards a Positive Theory of the Determination of Accounting Standards. (1978)On financial contracting (1979)Agency Problems and the Theory of the Firm (1980)A Resource-Based Perspective on Information Technology Capability and Firm Performance: An Empirical Investigation1 (2000)Capital markets research in accounting (2001)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)The Capital Structure Puzzle (1984)The Capital Structure Puzzle (1984)Optimistic reporting in the property- casualty insurance industry (1992)Fair value disclosures by bank holding companies (1996)Earnings management to avoid earnings decreases and losses (1997)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Earnings Management to Exceed Thresholds (1999)Earnings Momentum and Earnings Management (2007)Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference? (2012)The importance of the internal information environment for tax avoidance (2014)The role of banks in reducing the costs of financial distress in Japan (1990)Corporate Structure, Liquidity, and Investment: Evidence from Japanese Industrial Groups (1991)Collateral Damage: Effects of the Japanese Bank Crisis on Real Activity in the United States (2000)The “greatest” carry trade ever? Understanding eurozone bank risks (2014)Whatever It Takes: The Real Effects of Unconventional Monetary Policy (2017)Credit Allocation Under Economic Stimulus: Evidence from China (2019)The General Theory of Employment, Interest and Money, by John Maynard Keynes (1936)The General Theory of Employment, Interest and Money. (1936)Risk Management: Coordinating Corporate Investment and Financing Policies (1993)Global financial crisis: The challenge to accounting research (2009)Bank valuation and accounting discretion during a financial crisis (2012)Influence of National Culture on Accounting Conservatism and Risk-Taking in the Banking Industry (2013)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)The financial cycle and macroeconomics: What have we learnt? (2013)The Causes and Costs of Misallocation (2017)
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References

  • 1985Positive Accounting Theory5,837 cited
  • 2008Zombie Lending and Depressed Restructuring in Japan1,552 cited
  • 2005Unnatural Selection: Perverse Incentives and the Misallocation of Credit in Japan822 cited
  • 1983The economic consequences of accounting choice implications of costly contracting and monitoring764 cited
  • 1995Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings748 cited
  • 1995Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes663 cited
  • 2004Last‐Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts*620 cited
  • 1990Capital adequacy ratio regulations and accounting choices in commercial banks507 cited
  • 1990Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks442 cited
  • 2008Accounting in and for the Subprime Crisis401 cited
  • 2004Japan's Financial Crisis and Economic Stagnation363 cited
  • 2001Corporate Financing and Governance in Japan: The Road to the Future332 cited
  • 1995The Japanese Main Bank System: An Introductory Overview279 cited
  • 2003Earnings Management Using the Valuation Allowance for Deferred Tax Assets under SFAS No. 109*235 cited
  • 1999

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The Japanese Banking Crisis: Where Did It Come From and How Will It End?
226 cited
  • 2002Discretionary accounting and the behavior of Japanese banks under financial duress193 cited
  • Cited by

    • 2013Corporate Governance: What’s Special About Banks?125 cited
    • 2013The politics of accounting standard-setting: A review of empirical research108 cited
    • 2011From low-quality reporting to financial crises: Politics of disclosure regulation along the economic cycle103 cited
    • 2011Banking Crises: A Review94 cited
    • 2020How do corporate political connections influence financial reporting? A synthesis of the literature92 cited
    • 2016Bank Financial Reporting Opacity and Regulatory Intervention87 cited
    • 2014Beneath the globalization paradox: Towards the sustainability of cultural diversity in accounting research70 cited
    • 2020Why Do Politicians Intervene in Accounting Regulation? The Role of Ideology and Special Interests57 cited
    • 2017Reporting choices in the shadow of bank runs53 cited
    • 2012Fair Value Reclassifications of Financial Assets during the Financial Crisis51 cited
    • 2013The Relation Between Bank Resolutions and Information Environment: Evidence from the Auctions for Failed Banks47 cited
    • 2011Fair Value Reclassifications of Financial Assets During the Financial Crisis40 cited
    • 2013The International Politics of IFRS Harmonization39 cited
    • 2023Stress Testing and Bank Lending37 cited
    • 2017Board structures and performance in the banking industry: Evidence from Japan29 cited
    • 2021Financial accounting for deferred taxes: a systematic review of empirical evidence28 cited