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Feng, M., Gramlich, J., & Gupta, S. (2009). Special Purpose Vehicles: Empirical Evidence on Determinants and Earnings Management. The Accounting Review, 84, 1833-1876.
https://doi.org/10.2308/accr.2009.84.6.1833

has been cited by the following article:

• TITLE: Literature Review of Structured Entities

  AUTHORS: Dan Luo

  KEYWORDS: Structured Entities, Special Purpose Entities, Literature Review

  JOURNAL NAME: American Journal of Industrial and Business Management, Vol.10 No.3, March 4, 2020

  ABSTRACT: The “Accounting Standards for Business Enterprises No. 41-Disclosure of Rights and Interests in Other Entities” promulgated in China in 2014 proposed the concept of “structured entities”, and the 2014 revised “Enterprise Accounting Standards No. 33-Consolidated Financial Statements” made clear a single control-based consolidation model for all entities, and stated that “structured entities” controlled by the parent company should be included in the scope of consolidation of the company’s financial statements. The introduction of the concept of “structured entities” and changes in related standards have placed new requirements on accounting theory researchers and practical staff. The article reviews related research on what is a “structured entities” and its similar special purpose entities and variable interest entities.