Consolidation of off-balance sheet entities and investment efficiency Article

Zhao, Fang, Barua, Abhijit, Kim, Jung Hoon. (2022). Consolidation of off-balance sheet entities and investment efficiency . Accounting Research Journal, 35(3), 364-381. 10.1108/ARJ-09-2020-0291

cited authors

  • Zhao, Fang; Barua, Abhijit; Kim, Jung Hoon

authors

publication date

  • April 21, 2022

published in

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

Digital Object Identifier (DOI)

start page

  • 364

end page

  • 381

volume

  • 35

issue

  • 3