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https://doi.org/10.1007/BF01731920
Title: | A note on complex group structures, associated companies, and credit evaluation | Authors: | Wilkins, T. | Issue Date: | 1991 | Citation: | Wilkins, T. (1991). A note on complex group structures, associated companies, and credit evaluation. Asia Pacific Journal of Management 8 (1) : 105-120. ScholarBank@NUS Repository. https://doi.org/10.1007/BF01731920 | Abstract: | This paper provides case analyses which illustrate the opportunistic use of corporate group structure and method of accounting for associated companies to exclude financial results and engage in off-balance sheet financing. It also discusses general implications for accounting policymakers, and provides a number of specific suggestions for financial analysis and credit evaluation. © 1991 Faculty of Business Administration National University of Singapore. | Source Title: | Asia Pacific Journal of Management | URI: | http://scholarbank.nus.edu.sg/handle/10635/45229 | ISSN: | 02174561 | DOI: | 10.1007/BF01731920 |
Appears in Collections: | Staff Publications |
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