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Keywords: Germany
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Journal Articles
Journal of Financial Reporting and Accounting (2025)
Published: 21 August 2025
...Walaa Wahid ElKelish; Mohamed Sheriff Hamid Kamara; Hussein Al-Tamimi Purpose This study aims to investigate the extent and determinants of external workforce disclosure in the UK and Germany. Design/methodology/approach An explanatory study uses the deductive research approach. Secondary...
Journal Articles
Journal of Financial Reporting and Accounting (2023) 21 (3): 654–672.
Published: 07 January 2022
... The agency theory suggests that R&D creates conflicts of interest between corporate managers and its investors in traditional Anglo-Saxon countries (i.e. USA and UK) or between majority and minority shareholders in concentrated ownership financial markets countries (i.e. Germany and Italy). The R&D...

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