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Keywords: Substitution hypothesis
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Journal Articles
Journal:
Corporate Governance
Corporate Governance (2023) 23 (4): 705–722.
Published: 10 November 2022
... influences cash holdings. The findings in the additional analysis are significant and show a nonlinear relationship, supporting the substitution hypothesis. Practical implications The findings of this paper certainly provided a valuable contribution as a useful empirical guide for policy decision-makers...
