Keywords: Capital management
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Journal Articles
Journal of Applied Accounting Research (2025) 26 (3): 708–731.
Published: 10 February 2025
...Raffaela Casciello; Marco Maffei; Fiorenza Meucci Purpose The aim of this paper is to investigate if and how conditional conservatism influences capital management practices in the context of European listed banks. Design/methodology/approach We use multiple fixed effects regression models...

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