Campus Cantoblanco
C/Kelsen, 1
Madrid, Madrid 28049
Spain
Universidad Autónoma de Madrid
Agency Theory, Concessionary regime, Dividend policy, Railway accounting choice, political bargaining
segment reporting, agency theory, proprietary costs, independent directors.
Accounting history, Accounting quality, Railway Accounting, Earnings Persistence, Spanish Railways
segment reporting, agency theory, proprietary costs, management approach