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The publication can be exported in the following formats: APA (American Psychological Association) reference format, IEEE (Institute of Electrical and Electronics Engineers) reference format, BibTeX and RIS.

Export Reference (APA) 
Gulamhussen, M. A. & Guerreiro, L. (2009). The influence of foreign equity and board membership on corporate strategy and management of internal costs in Portuguese banks. Management Accounting Research. 20 (1), 6-17
Export Reference (IEEE) 
M. A. Gulamhussen and L. Guerreiro,  "The influence of foreign equity and board membership on corporate strategy and management of internal costs in Portuguese banks", in Management Accounting Research, vol. 20, no. 1, pp. 6-17, 2009
Export BibTeX 
@article{gulamhussen2009_1764918660262,
	author = "Gulamhussen, M. A. and Guerreiro, L.",
	title = "The influence of foreign equity and board membership on corporate strategy and management of internal costs in Portuguese banks",
	journal = "Management Accounting Research",
	year = "2009",
	volume = "20",
	number = "1",
	doi = "10.1016/j.mar.2008.10.006",
	pages = "6-17",
	url = "http://www.sciencedirect.com/science/article/pii/S1044500508000462"
}
Export RIS 
TY  - JOUR
TI  - The influence of foreign equity and board membership on corporate strategy and management of internal costs in Portuguese banks
T2  - Management Accounting Research
VL  - 20
IS  - 1
AU  - Gulamhussen, M. A.
AU  - Guerreiro, L.
PY  - 2009
SP  - 6-17
SN  - 1044-5005
DO  - 10.1016/j.mar.2008.10.006
UR  - http://www.sciencedirect.com/science/article/pii/S1044500508000462
AB  - This study examines the influence of foreign equity and board membership on corporate
strategy and the management of internal costs of banks headquartered in Portugal using
proprietary data maintained by the Central Bank. The findings reveal that foreign equity reduces
both total and operating costs, and foreign board membership reduces domestic banks’
dependence on revenues from traditional areas of business and enhances the potential for
generating revenues from non-traditional areas of business. These results are controlled for a
variety of standard accounting ratios used in the literature. We argue that foreign equity and
board membership forces banks to redirect corporate strategy and to reduce internal costs.
ER  -