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Deferred Tax Assets in Basel III: Lessons from Japan


David F. Hawkins


affiliation not provided to SSRN

Karthik Ramanna


Harvard University - Harvard Business School

Nobuo Sato


Harvard Business School

Mayuka Yamazaki


Harvard Business School
July 28, 2011

Harvard Business School Accounting & Management Unit Case No. 111-076

Abstract:     
In a controversial decision, the Bank for International Settlements includes deferred tax assets as part of a bank's core capital.

working papers series


Date posted: February 28, 2012  

Suggested Citation

Hawkins, David F., Ramanna, Karthik, Sato, Nobuo and Yamazaki, Mayuka, Deferred Tax Assets in Basel III: Lessons from Japan (July 28, 2011). Harvard Business School Accounting & Management Unit Case No. 111-076. Available at SSRN: http://ssrn.com/abstract=2012727

Contact Information

David F. Hawkins (Contact Author)
affiliation not provided to SSRN ( email )
Karthik Ramanna
Harvard University - Harvard Business School ( email )
Morgan 389
Boston, MA 02163
United States
HOME PAGE: http://www.hbs.edu/kramanna
Nobuo Sato
Harvard Business School ( email )
Soldiers Field Road
Morgan 270C
Boston, MA 02163
United States
Mayuka Yamazaki
Harvard Business School ( email )
Soldiers Field Road
Morgan 270C
Boston, MA 02163
United States
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