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Keywords: C33
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Journal Articles
International Journal of Accounting and Information Management (2024) 32 (5): 803–827.
Published: 17 July 2024
... Corporate governance Co-opted directors Dividend policy C26 C33 G35 Corporate dividend policies have attracted increasing interest among scholars. Using the agency theory, several studies have framed the role of dividends within the potential conflicts arising from the divergence...
Journal Articles
International Journal of Accounting and Information Management (2023) 31 (2): 300–320.
Published: 18 January 2023
... call for more capitalization. R&D capitalization Expensed Accounting reporting Stock returns China C33 D53 E22 M41 Shuming Bai can be contacted at: sbai@mcneese.edu 13 08 2022 18 09 2022 27 11 2022 06 12 2022 (1) C A P P R O i t...
Journal Articles
Beatriz Lopes Cancela, Maria Elisabete Duarte Neves, Lúcia Lima Rodrigues, António Carlos Gomes Dias
International Journal of Accounting and Information Management (2020) 28 (4): 785–806.
Published: 03 August 2020
... characteristics Macroeconomic factors Iberian Peninsula G38 C33 Q56 The debate in the area of corporate sustainability started at the end of the 20th century. The concept that aims to match the three dimensions of sustainability in the business context (economy, environment and society) has...
