Global Journal of Management and Business Research, D: Accounting and Auditing, Volume 22 Issue 2

10. Bowen, Ezra. 1926. “The Concept of Private Property.” Cornell Law Quarterly . 11. 41-48. 11. Ciepley, D. 2013. “Beyond public and private: Toward a political theory of the corporation.” American Political Science Review , 107 (1), 139-158. 12. Couchman, C. B. 1921. “Classification of surplus.” Journal of Accountancy (pre- 1986) , 32 (000004), 265. 13. Dari-Mattiacci, G., Gelderblom, O., Jonker, J., & Perotti, E. C. 2017. “The emergence of the corporate form.” The Journal of Law, Economics, and Organization , 33 (2), 193-236. 14. Demsetz, Harold. 1967. Toward a Theory of Property. The American Economic Review. Vol. 57, 2. 347-359 15. Dibadj, Reza. 2006. “Delayering Corporate Law.” Hofstra Law Review. Vol. 34. p. 469-533. 16. Dodd, E. Merrick, Jr. 1941. “The Modern Corporation, Private Property, and Recent Federal Legislation.” Harv. L. Rev. Vol. 54. 917-948. 17. Donaldson, David C. 2005. “The Nomination of Directors Under U.S. and German Law.” Manuscript. Revised Draft: January . 18. Easterbrook, Frank H. & Daniel R. Fischel. 1991. The Economic Structure of Corporate Law. Cambridge, MA: Harvard University Press. 19. FASB 1978 Statement of Financial Accounting Concepts No. 1, Objectives of Financial Reporting by Enterprises, November. 20. FASB 1985 Statement of Financial Accounting Concepts No. 6. New York: Financial Accounting Standards Board, November. 21. FASB 2010 Statement of Financial Accounting Concepts No. 6. Conceptual Framework for Financial Reporting, September. 22. Greenwood, Daniel J.H. 2006. “The Dividend Puzzle: Are Shares Entitled to the Residual?” 32. Journal of Corporation Law . 103-159. 23. Hansmann, H., & Kraakman, R. 2000. “The essential role of organizational law.” The Yale law journal , 110 (3), 387-440. 24. __. 2002. “Property, contract, and verification: The numerus clausus problem and the divisibility of rights.” The Journal of Legal Studies , 31 (S2), S373- S420. 25. __ & Squire, R. 2006. “Law and the Rise of the Firm.” Harvard Law Review., 119, 1335. 26. Hatfield, H. R. 1909. Modern Accounting, Its Principles and Some of Its Problems. D. Appleton. 27. Henderson, Todd M. 2007. “Everything Old Is New Again: Lessons from Dodge v. FordMotor Company.” Working Paper . University of Chicago Law School. December. Available at SSRN: http://ssrn.com/abstract_id =1070284 28. Hessen, Robert. 1979. “A New Concept of Corporations: A Contractual and Private Property Model.” 30. Hastings Law Journal. 327-350. 29. Hohfeld, Wesley N. 1913. “Some Fundamental Legal Conceptions as Applied in Judicial Reasoning,” 23 Yale Law Journal. 16. 30. ___. 1917. “Fundamental Legal Conceptions as Applied in Judicial Reasoning,” 26. Yale Law Journal . 710. 31. IASB (2008) Exposure Draft: An improved Conceptual Framework for Financial Reporting; Chapter 1: The Objective of Financial Reporting, Chapter 2: Qualitative Characteristics and Constraints on Decision-useful Financial Report- ing Information, Jointly with the FASB. 32. Ireland, Paddy. 2001. Defending the Rentier: Corporate Theory and the Reprivatisation of the Public Company. John Parkinson et al (eds), The Political Economy of the Company, Hart. 33. Levitt, A. Jr. “Stocks Populi” 2006. Wall Street Journal . p. A14. October 27. 34. Lippmann, Walter 1985. Drift and Mastery . Madison, WI: University of Wisconsin Press. 35. Loewenstein, Mark J. 2004. “The Quiet Transformation of Corporate Law.” SMU Law Review. 57. 353. 384-85. 36. Merrill, Thomas W. and Henry E. Smith. 2001. “What Happened to Property in Law and Economics?” The Yale Law Journal. Nov. 111, 2. ABI/INFORM Global. 357-398. 37. Monks, Robert A.G. and Nell Minow. 2001. Corporate Governance. Blackwell Publishing Ltd. 2 nd Ed. 38. Munzer. Stephen R. 1990. A Theory of Property. Cambridge University Press. 1 st Ed. 39. Paton, W. A. 1922. Accounting Theory with Special Reference to the Corporate Enterprise. New York, NY: The Ronald Press Company. 40. __& A. C. Littleton. 1940. An Introduction to Corporate Accounting Standards. Monograph No. 3. American Accounting Association. 41. Penner, J. E. 1996. “The ‘Bundle of Rights’ Picture of Property.” 43. UCLA Law Review. 711-820. 42. ___. 1994. “Note, Distributive Liberty: A Relational Model of Freedom, Coercion, and Property Law.” 107. Harv. L. Rev . 43. Sprague, C. E. 1908. The Philosophy of Accounts . New York. 44. Stout, Lynn A. 1995. “Are Stock Markets Costly Casinos? Disagreement, Market Failure, and Securities Regulation” Virginia Law Review , Vol. 81, No. 3 Apr. 611-712. 45. ___. 2002. “Bad & Not-So Bad Arguments for Shareholder Primacy.” S outhern California Law Review, Vol. 75, 1189. The Effects of Entity Shielding on Claims to Assets: Implications for Financial Reporting 33 Global Journal of Management and Business Research Volume XXII Issue II Version I Year 2022 ( )D © 2022 Global Journals