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Journal Articles
Journal of Applied Accounting Research (2023) 24 (1): 199–216.
Published: 01 June 2022
... Development (CII-ITC CESD), in association with the IIRC, created a lab to promote IR practices in India (Basu, 2017). Further, in 2018, the Institute of Chartered Accountants of India (ICAI) had included the IR category in “ICAI awards” for excellence in financial reporting (ICAI, 2018). The previous...

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