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Keywords: Hard disclosure
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Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2026) 48 (5): 31–62.
Published: 06 January 2026
... of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode Segment disclosure Hard disclosure Soft disclosure Effective tax...
