FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W1927455277> ?p ?o ?g. }

• W1927455277 abstract "We use event study techniques to investigate market participants’ ex ante perceptions regarding the benefits and burdens of Interpretation Nos. 46 and 46R, Consolidation of Variable Interest Entities, an Interpretation of ARB No. 51 (FIN 46/R). The evidence suggests investors believed the costs of complying with FIN 46/R would significantly outweigh any purported improvements in the quality of accounting information. However, investors also appear to have recognized that the standard would improve information quality for highly levered firms and appropriately limit managerial rent extraction through the use of tax shelters." @default.
• W1927455277 created "2016-06-24" @default.
• W1927455277 creator A5005845738 @default.
• W1927455277 creator A5037162026 @default.
• W1927455277 creator A5058241035 @default.
• W1927455277 date "2010-01-01" @default.
• W1927455277 modified "2023-09-23" @default.
• W1927455277 title "Clandestine Accounting: Variable Interest Entity Consolidation, Financial Leverage and Tax Shelter Participation" @default.
• W1927455277 cites W1548994593 @default.
• W1927455277 cites W1551622374 @default.
• W1927455277 cites W1579369454 @default.
• W1927455277 cites W1974513427 @default.
• W1927455277 cites W1977297846 @default.
• W1927455277 cites W1998062798 @default.
• W1927455277 cites W2018587930 @default.
• W1927455277 cites W2023502923 @default.
• W1927455277 cites W2052346056 @default.
• W1927455277 cites W2056173151 @default.
• W1927455277 cites W2056389604 @default.
• W1927455277 cites W2059812431 @default.
• W1927455277 cites W2060563930 @default.
• W1927455277 cites W2068600196 @default.
• W1927455277 cites W2078477285 @default.
• W1927455277 cites W2089797341 @default.
• W1927455277 cites W2103010701 @default.
• W1927455277 cites W2108818539 @default.
• W1927455277 cites W2143368838 @default.
• W1927455277 cites W2144165395 @default.
• W1927455277 cites W2160860931 @default.
• W1927455277 cites W2161765111 @default.
• W1927455277 cites W2163537986 @default.
• W1927455277 cites W2190305094 @default.
• W1927455277 cites W2258079995 @default.
• W1927455277 cites W2260472249 @default.
• W1927455277 cites W2333448746 @default.
• W1927455277 cites W3121685591 @default.
• W1927455277 cites W3122071409 @default.
• W1927455277 cites W3122700645 @default.
• W1927455277 cites W3123491384 @default.
• W1927455277 cites W3123677492 @default.
• W1927455277 cites W3123831793 @default.
• W1927455277 cites W3124466116 @default.
• W1927455277 cites W3125596414 @default.
• W1927455277 cites W58726848 @default.
• W1927455277 cites W611562216 @default.
• W1927455277 doi "https://doi.org/10.2139/ssrn.1013547" @default.
• W1927455277 hasPublicationYear "2010" @default.
• W1927455277 type Work @default.
• W1927455277 sameAs 1927455277 @default.
• W1927455277 citedByCount "4" @default.
• W1927455277 countsByYear W19274552772012 @default.
• W1927455277 countsByYear W19274552772013 @default.
• W1927455277 countsByYear W19274552772017 @default.
• W1927455277 crossrefType "journal-article" @default.
• W1927455277 hasAuthorship W1927455277A5005845738 @default.
• W1927455277 hasAuthorship W1927455277A5037162026 @default.
• W1927455277 hasAuthorship W1927455277A5058241035 @default.
• W1927455277 hasConcept C10138342 @default.
• W1927455277 hasConcept C119857082 @default.
• W1927455277 hasConcept C121955636 @default.
• W1927455277 hasConcept C122251271 @default.
• W1927455277 hasConcept C12958728 @default.
• W1927455277 hasConcept C139719470 @default.
• W1927455277 hasConcept C144133560 @default.
• W1927455277 hasConcept C151730666 @default.
• W1927455277 hasConcept C153083717 @default.
• W1927455277 hasConcept C162324750 @default.
• W1927455277 hasConcept C2776014549 @default.
• W1927455277 hasConcept C2779343474 @default.
• W1927455277 hasConcept C41008148 @default.
• W1927455277 hasConcept C86803240 @default.
• W1927455277 hasConceptScore W1927455277C10138342 @default.
• W1927455277 hasConceptScore W1927455277C119857082 @default.
• W1927455277 hasConceptScore W1927455277C121955636 @default.
• W1927455277 hasConceptScore W1927455277C122251271 @default.
• W1927455277 hasConceptScore W1927455277C12958728 @default.
• W1927455277 hasConceptScore W1927455277C139719470 @default.
• W1927455277 hasConceptScore W1927455277C144133560 @default.
• W1927455277 hasConceptScore W1927455277C151730666 @default.
• W1927455277 hasConceptScore W1927455277C153083717 @default.
• W1927455277 hasConceptScore W1927455277C162324750 @default.
• W1927455277 hasConceptScore W1927455277C2776014549 @default.
• W1927455277 hasConceptScore W1927455277C2779343474 @default.
• W1927455277 hasConceptScore W1927455277C41008148 @default.
• W1927455277 hasConceptScore W1927455277C86803240 @default.
• W1927455277 hasLocation W19274552771 @default.
• W1927455277 hasOpenAccess W1927455277 @default.
• W1927455277 hasPrimaryLocation W19274552771 @default.
• W1927455277 hasRelatedWork W1444443127 @default.
• W1927455277 hasRelatedWork W1555273197 @default.
• W1927455277 hasRelatedWork W1567004701 @default.
• W1927455277 hasRelatedWork W1568165432 @default.
• W1927455277 hasRelatedWork W2001119533 @default.
• W1927455277 hasRelatedWork W2052346056 @default.
• W1927455277 hasRelatedWork W2099444868 @default.
• W1927455277 hasRelatedWork W2133069644 @default.
• W1927455277 hasRelatedWork W2172005041 @default.
• W1927455277 hasRelatedWork W2173855443 @default.
• W1927455277 hasRelatedWork W22565410 @default.
• W1927455277 hasRelatedWork W2258269503 @default.

• next