WEKO3
アイテム
Wealth Effect of Public Fund Injections to Ailing Banks : Do Deferred Tax Assets and Auditing Firms Matter?
http://hdl.handle.net/2237/11929
http://hdl.handle.net/2237/11929196f0c35-71de-4b8f-a05b-23891c1f0e45
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
paperE04-1.pdf Paper (75.9 kB)
|
|
|
|
commentE04-1.pdf Comment (12.8 kB)
|
|
|
|
abstractE04-1.pdf Abstract (18.2 kB)
|
|
| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2009-07-16 | |||||
| タイトル | ||||||
| タイトル | Wealth Effect of Public Fund Injections to Ailing Banks : Do Deferred Tax Assets and Auditing Firms Matter? | |||||
| 言語 | en | |||||
| 著者 |
Yamori, Nobuyoshi
× Yamori, Nobuyoshi× Kobayashi, Ayami |
|||||
| アクセス権 | ||||||
| アクセス権 | open access | |||||
| アクセス権URI | http://purl.org/coar/access_right/c_abf2 | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Japanese Banks | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Public Funds | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Too-Big-To-Fail | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Tax Efficient Accounting | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Deferred Tax Assets | |||||
| 抄録 | ||||||
| 内容記述タイプ | Abstract | |||||
| 内容記述 | This paper investigates the wealth effect of the public fund injection into Resona Bank on other banks. This paper finds that the injection initially conveyed the auditing firms' strict stance toward deferred tax assets. More importantly, the procedure that the government employed was regarded as the Too-Big-To-Fail policy. Therefore, we are afraid that the Resona injection is counter-productive in the sense that the moral hazard posed to the shareholders of large banks will inevitably be serious and market discipline will become weaker. Unfortunately, the Resona injection will make Japanese banking reform more difficult. | |||||
| 言語 | en | |||||
| 出版者 | ||||||
| 出版者 | 名古屋大学大学院経済学研究科附属国際経済政策研究センター | |||||
| 言語 | ja | |||||
| 言語 | ||||||
| 言語 | eng | |||||
| 資源タイプ | ||||||
| 資源 | http://purl.org/coar/resource_type/c_6501 | |||||
| タイプ | departmental bulletin paper | |||||
| 出版タイプ | ||||||
| 出版タイプ | VoR | |||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
| 書誌情報 |
en : Economic Research Center Discussion Paper 号 E04-1, 発行日 2004-06 |
|||||
| フォーマット | ||||||
| 値 | application/pdf | |||||
| フォーマット | ||||||
| 値 | application/pdf | |||||
| フォーマット | ||||||
| 値 | application/pdf | |||||
| 著者版フラグ | ||||||
| 値 | publisher | |||||
| シリーズ | ||||||
| 関連名称 | E-Series;E04-1 | |||||
| URI | ||||||
| 識別子 | http://hdl.handle.net/2237/11929 | |||||
| 識別子タイプ | HDL | |||||
