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How IFRS 9 has impacted Deferred Tax Assets and Bank Regulatory Capital in South Africa
Gallemore (2012) empirically proved that banks with larger percentages of deferred tax assets in their regulatory capital are more likely to fail and have higher credit risk. However, following the application of IFRS 9 from January 2018, there arose an increasing likelihood that deferred tax assets...
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| Format: | Thesis |
| Language: | English Eng |
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Department of Finance and Tax
2024
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