An examination of the cost of capital implications of FIN 46
Year of publication: |
2012
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Authors: | Callahan, Carolyn M. ; Smith, Rodney E. ; Spencer, Angela Wheeler |
Published in: |
The accounting review : a publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 87.2012, 4, p. 1105-1134
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Subject: | cost of capital | off-balance sheet | special purpose vehicle | variable interest entity | FIN 46 | Kapitalkosten | Cost of capital | Schätzung | Estimation |
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