Dividend policy dispute in a context of concessionaire companies : the role of accounting in the case of Spanish railway companies (1920-1930)
Beatriz Santos-Cabalgante, Beatriz García Osma and Domi Romero Fúnez
| Year of publication: |
2024
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|---|---|
| Authors: | Santos-Cabalgante, Beatriz ; García Osma, Beatriz ; Romero Fúnez, Domi |
| Published in: |
Accounting and business research. - New York, NY : Routledge, Taylor & Francis Group, ISSN 2159-4260, ZDB-ID 2065743-2. - Vol. 54.2024, 5, p. 614-647
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| Subject: | agency theory | concessionary regime | dividend policy | political bargaining | railway accounting choice | Prinzipal-Agent-Theorie | Agency theory | Dividende | Dividend | Spanien | Spain | Rechnungswesen | Accounting | Schienenverkehr | Railway transport | Bahnpolitik | Railway policy | Ausschüttungspolitik | Payout policy | Großbritannien | United Kingdom |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/00014788.2023.2223897 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014576902