The Rise of Deferred Tax Assets in Japan: The Role of Deferred Tax Accounting in the Japanese Banking Crisis*

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The Effect of Tax Authority Monitoring and Enforcement on Financial Reporting Quality (2014, result): “…standard deviation in sales (0.42 vs. 0.26), as is expected given our later sample period where more losses are known to occur (Fama and French 2004; Skinner 2008).18 Table 2 Panel B presents the pairwise Pearson (Spearman) correlation coefficients below (above) the diagonal for our variables.”
A review of tax research (2010, unknown): “For example, Skinner (2008) examines consequences of the inclusion of deferred tax assets (with no valuation allowance) as part of regulatory capital for financial institutions in Japan.”
Implications for GAAP from an Analysis of Positive Research in Accounting (2010, background): “50 For a summary and references, see Skinner (2008a).”
Corporate Governance: What’s Special About Banks? (2013, background): “For example, Kane (1989) and Kroszner & Strahan (1996) show evidence of regulatory forbearance during the S&L crisis in the United States, and Skinner (2008) reports evidence of Japanese regulators allowing banks to bolster their regulatory capital by using deferred tax accounting as part of a…”