Luo, Ting; Warfield, Terry; Clarkson, Peter - In: Accounting and Finance 54 (2014) 2, pp. 539-566
type="main" xml:id="acfi12004-abs-0001" <title type="main">Abstract</title> <p>This article examines the impact of FASB Interpretation No. 46 (Revised), FIN 46(R), on perceived earnings informativeness of companies with special purpose entities (SPEs). We find that the impact depends on the pre-FIN 46(R) incentives for using...</p>
