Keywords: Comply-or-explain
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Journal Articles
Asian Review of Accounting 1–24.
Published: 22 September 2026
...Jerry Chen Purpose This study examines how firms respond to Hong Kong's 2017 greenhouse gas (GHG) disclosure requirement, a soft disclosure regime implemented on a comply-or-explain basis. The paper focuses on whether post-rule patterns differ between firms that voluntarily disclosed GHG emissions...
Includes: Supplementary data

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