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Keywords: Relational liability
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Journal Articles
Corporate Communications: An International Journal (2024) 29 (5): 670–691.
Published: 12 March 2024
...Hend Guermazi; Salma Damak; Adel Beldi Purpose The aim of this study is to analyse the factors that contribute to the disclosure of relational liabilities (RLs) of the US companies. Design/methodology/approach The study uses content analysis to examine the disclosure of RLs in annual reports...
