authors
- SANTOS CABALGANTE, BEATRIZ
- GARCIA OSMA, BEATRIZ
- ROMERO, DOMI
Till Concessionary Reversals Do Us Part: Earnings Management and the Accounting for Public Aids in Early Railway Companies
Working Papers
Overview
publication date
- 2020
series title
- Social Science Research Network (SSRN)
Digital Object Identifier (DOI)
full text
Classification
keywords
- agency theory; concessionary regime; dividend policy; earnings management; railway accounting; state intervention