Accounting for special purpose entities: The control view versus the primary beneficiary view for consolidation

Thomas E. McKee, Linda J Bradley and Robert W. Rouse

Journal of Applied Accounting Research, 2006, vol. 8, issue 1, 162-207

Abstract: Keywords: Financial reporting systems, Special purpose entities, Economic incentives

Date: 2006
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaarpp:96754260680001047

DOI: 10.1108/96754260680001047

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