The rise of deferred tax assets in Japan : the role of deferred tax accounting in the Japanese banking crisis
Year of publication: |
2008
|
---|---|
Authors: | Skinner, Douglas J. |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 46.2008, 2/3, p. 218-239
|
Subject: | Bankenkrise | Banking crisis | Aufsichtsbehörde | Regulatory agency | Steuerrecht | Tax law | Japan | 1992-2003 |
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