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Keywords: Organizational capital
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Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2025) 47 (5): 444–489.
Published: 19 May 2025
...Mohamed Shaker Ahmed; Timothy King Purpose Organizational capital (OK) represents an important intangible productive firm asset, yet one subject to agency problems. This paper provides a first examination of how OK impacts corporate investment inefficiency using an unbalanced panel of listed US...
