Discretionary accounting and the behavior of Japanese banks under financial duress

Journal of Banking and Finance

Volumn 27, Issue 7, 2003, Pages 1219-1243

  Shrieves, Ronald E ^a   Dahl, Drew ^b  

^a UNIVERSITY OF TENNESSEE   (United States)

^b UTAH STATE UNIVERSITY   (United States)

Author keywords

Accounting discretion; Basle accord; Capital regulation; Regulatory capital arbitrage

Indexed keywords

EID: 0038353972     PISSN: 03784266     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0378-4266(02)00252-2     Document Type: Article

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