Board governance as a driver of dividend payments: New evidence from Oman’s energy sector. International Journal of Accounting Research (IJAR), [S. l.], v. 11, n. 1, p. 123–127, 2026. DOI: 10.65453/ijar.v11i1.1412. Disponível em: https://j.arabianjbmr.com/index.php/ijar/article/view/1412. Acesso em: 17 sep. 2026.