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Keywords: Financial reporting transparency
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Journal Articles
Consolidation of off-balance sheet entities and investment efficiency
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2022) 35 (3): 364–381.
Published: 02 September 2021
... ; Richardson, 2006). Investment efficiency Financial reporting transparency FIN 46 Special purpose entity Information asymmetry FIN 46 strongly enforces the consolidation of VIEs by the sponsoring firms. Specifically, FIN 46 sets stricter consolidation criteria by requiring the sponsoring firms...
