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Kim, Su-In, Heejeong Shin, and Hyejeong Shin. “Determinants Of The Use Of Special Purpose Companies (SPCs) On Pre- And Post-IFRS: Empirical Evidence From Korea”. Journal of Applied Business Research 33, no. 5 (September 1, 2017). Accessed August 30, 2026. https://journals.klalliance.org/index.php/JABR/article/view/381.

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