Consolidation of off-balance sheet entities and investment efficiency Article

Zhao, Fang, Barua, Abhijit, Kim, Jung Hoon. (2021). Consolidation of off-balance sheet entities and investment efficiency . 10.1108/ARJ-09-2020-0291



keywords

  • ACCOUNTING INFORMATION
  • AGENCY COSTS
  • Business & Economics
  • Business, Finance
  • CORPORATE
  • DECISIONS
  • DETERMINANTS
  • DISCLOSURE
  • FIN 46
  • FINANCIAL-REPORTING QUALITY
  • FIRMS
  • Financial reporting transparency
  • Information asymmetry
  • Investment efficiency
  • M41
  • Social Sciences
  • Special purpose entity

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