Keywords: IFRS 16
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Journal Articles
Asian Review of Accounting (2025) 33 (5): 860–879.
Published: 25 March 2025
...Akhil Sharma; Manish Bansal Purpose The study aims to investigate how the adoption of IFRS 16 has influenced firms' dividend payout policies and how this relationship is impacted by varying levels of debt and ownership concentration. Design/methodology/approach Given the phased manner...

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