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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
... © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only 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...
Journal Articles
International Journal of Accounting and Information Management (2023) 31 (2): 300–320.
Published: 18 January 2023
... Accounting reporting Stock returns China C33 D53 E22 M41 Accounting policies on research and development (R&D) have been a fundamentally important but controversial issue for firms and policymakers since accounting treatment affects firms’ R&D expenditures and firm performance...
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
... that they are more averse to risk than men. Corporate sustainability Corporate governance Panel data Firm-specific characteristics Macroeconomic factors Iberian Peninsula G38 C33 Q56 Thus, corporate governance mechanisms are considered important for sustainable development...
