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Keywords: IIRC
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Journal Articles
Journal:
Asian Journal of Accounting Research
Asian Journal of Accounting Research (2021) 6 (2): 228–245.
Published: 25 December 2020
... firms' annual reports to understand the extent to which they are following the IIRC's prescribed framework voluntarily; figuring out the year-to-year change in the sample companies' reporting format and whether there is any tendency among the firms to embrace new forms of corporate reporting...
