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Keywords: Mandated reporting
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Journal Articles
Journal of Applied Accounting Research (2023) 24 (3): 544–582.
Published: 08 November 2022
... capital disclosure Sustainability disclosure Voluntary reporting Mandated reporting Disclosure regime transition Enhanced transparency has been a global societal trend during the last several decades leading to reporting of more extensive non-financial information [ 1 ] (Gibbons, 2021...
