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As the dividend payout ratio declines, more external funds are required.
Accounting Records
Documents that record and summarize financial transactions and events in accordance with accounting standards and principles.
Ethical Violations
Breaches of moral principles or professional standards of conduct, often resulting in negative consequences.
Relevance
The importance of financial information in making economic decisions for users of accounting data.
Timeliness
The quality of delivering or receiving information or materials within an expected timeframe, crucial for decision-making and operational efficiency.
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