Capital Maintenance

Capital Maintenance is an accounting and legal principle that belongs to the class of corporate financial reporting and governance rules, specifically distinguishing itself by requiring that a company must preserve its stated or realized capital intact before distributing profits to shareholders.

45

Publications

1.9K

Citations

62

Authors

41

Institutions

Publications per year

2017–2026

9

Authors

62

  1. GC
    George C. Bitros

    Athens University of Economics and Business, Greece

    2 publications · 46 citations

    2

    h-index

  2. FA
    Friedrich A. von Hayek

    University of Freiburg, Germany

    2 publications · 112 citations

    2

    h-index

  3. MJ
    Mark J. Flannery

    University of Florida, United States

    2 publications · 262 citations

    2

    h-index

  4. SK
    Sarantis Kalyvitis

    Athens University of Economics and Business, Greece

    2 publications · 144 citations

    2

    h-index

  5. RB
    Raouf Boucekkine

    UCLouvain, Belgium

    2 publications · 72 citations

    2

    h-index

1–5 of 62

Venues

  1. Economica

    3 publications · 164 citations

    3

    h-index

  2. Journal of Political Economy

    JPE · 2 publications · 53 citations

    2

    h-index

  3. Journal of Economic Dynamics and Control

    2 publications · 64 citations

    2

    h-index

  4. European Business Organization Law Review

    EBOR · 2 publications · 57 citations

    2

    h-index

  5. European Business Law Review

    EBLR · 2 publications · 84 citations

    2

    h-index

1–5