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Keywords: Regulatory reforms
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Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2026) 34 (1): 108–132.
Published: 20 May 2025
... companies. Data were collected for three key years: 2006 (pre-reform), 2008 (immediate post reform-implementation), and 2010 (extended post reform-implementation). The study assesses the impact of regulatory reforms on overall reporting and category-specific reporting on climate-related environmental...
