Determining reporting entity boundaries in the light of neoinstitutional theories beyond the conceptual framework of IFRS

Corinna Ewelt-Knauer

Year of publication:	2014
Authors:	Ewelt-Knauer, Corinna
Published in:	Journal of business economics : JBE. - Berlin : Springer-Verlag GmbH Germany, ISSN 0044-2372, ZDB-ID 201074-4. - Vol. 84.2014, 6, p. 827-864
Subject:	Special purpose entity \| Reporting entity \| Off-balance sheet accounting \| Boundaries of firms \| Transaction cost theory \| Property rights theory \| Contract theory \| IFRS \| Transaktionskosten \| Transaction costs \| Rechnungswesen \| Accounting \| Eigentumsrechtstheorie \| Theory of property rights \| Theorie der Unternehmung \| Theory of the firm \| Vertragstheorie

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