Smith, Deborah Drummond, Mina Glambosky, Kimberly C. Gleason, and K. Bryan Menk. “Acquisitions and Regulatory Arbitrage by Captive Finance Companies”. Journal of Accounting and Finance 16, no. 6 (March 13, 2019). Accessed June 30, 2024. https://articlegateway.com/index.php/JAF/article/view/1061.