Transcription factor that regulates gene expression in intestine. May participate in vitamin A metabolism most likely by regulating BCO1 expression in the intestine. Expressed in intestinal epithelial cells from the duodenum to the proximal colon. Appears late in development, just before the villus transition in intestine morphogenesis. Restricted to the epithelial compartment in both adult and fetal intestine. Mice appear healthy for at least 1 year and display normal histological features in the gut. They however show defects in intestinal gene expression with a dysregulation of the scavenger receptor Scarb1.