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Keywords: Supply chain disruption
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Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting 1–42.
Published: 25 September 2026
...Jingyi Guan; Yiwei Liu; Xueying Wen Purpose Amid intensifying geopolitical frictions and the trend toward de-globalization, supply chain disruptions have emerged as a salient source of risk for firms, yet their implications for managerial disclosure remain unclear. Our study aims to reveal...
