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Keywords: First-time disclosure
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Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting 1–24.
Published: 22 September 2026
... be contacted at: chen.jerry@auckland.ac.nz 24 04 2026 08 07 2026 30 08 2026 © Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Greenhouse gas disclosure Comply-or-explain Hong Kong Voluntary disclosure First-time disclosure Real...
Includes: Supplementary data
