Special purpose vehicles: Empirical evidence on determinants and earnings management

Accounting Review

Volumn 84, Issue 6, 2009, Pages 1833-1876

  Feng, Mei ^a   Gramlich, Jeffrey D ^b   Gupta, Sanjay ^c  

^a UNIVERSITY OF PITTSBURGH   (United States)

^b Copenhagen Business School ^*

^c MICHIGAN STATE UNIVERSITY   (United States)

Author keywords

Corporate governance; Earnings management; Off balance sheet entities; Special purpose vehicles; Taxes

Indexed keywords

EID: 73349124115     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: 10.2308/accr.2009.84.6.1833     Document Type: Article

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