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|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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