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

46. ___. 2012. Shareholder Value Myth: How Putting Shareholders First Harms Investors, Corporations, and the Public. Berrett-Koehler Publishers. 1-149. 47. Toner, Janice. 2006. “Property Rights: An Analysis of Their Implications for Understanding Land Rights in Australia.” Extension Farming Systems Journal . vol. 1. no. 1. Industry Forum. 79-84. 48. Van Mourik 2014 The Equity Theories and the IASB Conceptual Framework.pdf 49. Waldron, Jeremy. 1985. “What is Private Property.” Oxford Journal of Legal Studies. Oxford University Press. 5(3). 313-349. 50. Warburton, Nigel. 2001. Philosophy: The Classics. 2 nd Ed. Routledge NY, NY. 51. Winkler, Adam. 2004. “Corporate Law or the Law of Business? Stakeholders and Corporate Governance at the End of History.”67 Law & Contemp. Probs . p. 109. 52. Weinstein, Mark I. 2003. “Share Price Changes and the Arrival of Limited Liability in California.” The Journal of Legal Studies. Vol. 32. 11. 53. ___. 2005. Limited Liability in California 1928–31: It’s the Lawyers American Law and Economics Review , Volume 7, Issue 2, 1 October 2005, Pages 439–483. The Effects of Entity Shielding on Claims to Assets: Implications for Financial Reporting 34 Global Journal of Management and Business Research Volume XXII Issue II Version I Year 2022 ( )D © 2022 Global Journals