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Keywords: Oman
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Journal Articles
International Journal of Accounting and Information Management (2023) 31 (5): 838–863.
Published: 07 November 2023
... The authors found that good-performing firms are disclosing more good news, whereas poor-performing firms disclose more bad news. The results provided evidence that managers in Oman are providing truthful explanations in their narratives. Practical implications This study offered interesting policy...
