This paper seeks to shed further light on the capital budgeting techniques used by Spanish
companies. Our paper posits that the gap between theory and practice might be related to …

This article aims to analyze the use of capital budgeting practices by large Brazilian
companies. The survey technique was used for data collection in 51 companies traded on …

Purpose The purpose of this paper is to examine the current trends of capital budgeting
practices (analysis techniques, discount rate estimations and risk assessment methods) …

This article measures the degree of adjustment between operating revenues and costs for
publicly listed companies in the United Arab Emirates (UAE). Traditional cost models …

2 Background: Cost-of-Capital in the Finance Literature.......... 9 2.1 Company Cost-of-
Capital............................. 10 2.1. 1 Two Perspectives on Cost-of-Capital................ 10 2.1. 2 The …

Purpose The way business practice adjusts to the models proposed by financial theory has
been under moderate yet constant scrutiny from the academic world. The purpose of this …

The Stakeholder theory has become one of the most important developments in the field of
business ethics, which is widely regarded as being a key element in Islamic banking …

The purpose of this chapter is to identify African financial management practices, highlight
their origin and explain how they differ from their Western counterparts. The study identified …

Several theories have been proposed to explain why companies pay dividends. However,
as of today, the dividend policy remains a puzzle as no convincing explanation has been …

This paper provides analysis of the trends in dividend policy and differentials in firm and
country specific factors for payers and non-payers of dividends and examines the …