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Keywords: Capital allocation
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Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2025) 47 (5): 444–489.
Published: 19 May 2025
... Investment efficiency Organizational capital Capital allocation Intangible assets CEO characteristics Agency theory E22 G30 Capital investment decisions are among the most important decisions made within firms that have a direct influence on firm value. The efficient market hypothesis...
