Abstract
… 2010) found no association between firm size and the … has been formulated: H1) The number of disclosures on PPE are positively associated with company size. Leverage According to the agency theory, companies highly leveraged have more incentives to disclose information …
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CITATION STYLE
APA
BOTELHO, R., AZEVEDO, G., COSTA, A., & OLIVEIRA, J. (2015). Property, Plant and Equipment disclosure requirements and firm characteristics: the Portuguese Accounting Standardization System. International Journal of Academic Research in Accounting, Finance and Management Sciences, 5(1). https://doi.org/10.6007/ijarafms/v5-i1/1459
Readers over time
Readers' Seniority
Readers' Discipline
