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Dividend policy dispute in a context of concessionaire companies : the role of accounting in the case of Spanish railway companies (1920-1930)
Santos-Cabalgante, Beatriz
;
García Osma, Beatriz
; …
- In:
Accounting and business research
54
(
2024
)
5
,
pp. 614-647
Persistent link: https://www.econbiz.de/10014576902
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Conservatism in debt contracting : theory and empirical evidence
Penalva, Fernando
;
Wagenhofer, Alfred
- In:
Accounting and business research
49
(
2019
)
6
,
pp. 619-647
Persistent link: https://www.econbiz.de/10012226060
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