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Keywords: Infrastructure
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Journal Articles
Accounting Research Journal (2021) 34 (6): 546–579.
Published: 27 September 2021
...-estimated, and the correction of this error solves the apparent paradox. Practical implications Over the past 20 years, PPP activity around the globe amounts to many billions of dollars. Decisions on major infrastructure funding are of enormous social and economic importance. Originality/value...
Journal Articles
Accounting Research Journal (2019) 32 (2): 221–235.
Published: 01 July 2019
...John Nowland Purpose This study aims to document the variation in director attendance rates around the world and investigate the influence of cross-country differences in law and infrastructure on director attendance practices. Design/methodology/approach Director attendance data are hand...

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