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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.
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
ISSN: 02174561
DOI: 10.1007/BF01731920
Appears in Collections:Staff Publications

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