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Property, Plant and Equipment disclosure requirements and firm characteristics: the Portuguese Accounting Standardization System

  • BOTELHO R
  • AZEVEDO G
  • COSTA A
  • et al.
International Journal of Academic Research in Accounting, Finance and Management Sciences (2015) 5(1)
DOI: 10.6007/ijarafms/v5-i1/1459
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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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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

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