Please use this identifier to cite or link to this item:
https://doi.org/10.1007/BF01731920
DC Field | Value | |
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dc.title | A note on complex group structures, associated companies, and credit evaluation | |
dc.contributor.author | Wilkins, T. | |
dc.date.accessioned | 2013-10-11T08:14:45Z | |
dc.date.available | 2013-10-11T08:14:45Z | |
dc.date.issued | 1991 | |
dc.identifier.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. <a href="https://doi.org/10.1007/BF01731920" target="_blank">https://doi.org/10.1007/BF01731920</a> | |
dc.identifier.issn | 02174561 | |
dc.identifier.uri | http://scholarbank.nus.edu.sg/handle/10635/45229 | |
dc.description.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. | |
dc.description.uri | http://libproxy1.nus.edu.sg/login?url=http://dx.doi.org/10.1007/BF01731920 | |
dc.source | Scopus | |
dc.type | Article | |
dc.contributor.department | FINANCE & ACCOUNTING | |
dc.description.doi | 10.1007/BF01731920 | |
dc.description.sourcetitle | Asia Pacific Journal of Management | |
dc.description.volume | 8 | |
dc.description.issue | 1 | |
dc.description.page | 105-120 | |
dc.identifier.isiut | NOT_IN_WOS | |
Appears in Collections: | Staff Publications |
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