Determinants Of The Use Of Special Purpose Companies (SPCs) On Pre- And Post-IFRS: Empirical Evidence From Korea. Journal of Applied Business Research, [S. l.], v. 33, n. 5, 2017. Disponível em: https://journals.klalliance.org/index.php/JABR/article/view/381. Acesso em: 1 apr. 2026.