Keywords: Leases
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Journal Articles
Asian Review of Accounting (2025) 33 (5): 860–879.
Published: 25 March 2025
... entropy balancing techniques. Findings Our results exhibit the fact that dividend payout ratios of Indian firms have been increased after the adoption of IFRS 16, indicating a reduction in information asymmetry. Further, the impact of IFRS 16 on dividend payouts is more pronounced for lease-intensive...

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