Keywords: Anti-corruption disclosures
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Journal Articles
Journal of Accounting & Organizational Change 1–33.
Published: 29 April 2026
...Desi Adhariani; Refin Dimas Pratama; Tarek Rana Purpose The purpose of this study is to investigate the association between anti-corruption disclosure ( ACD ) and firm value and explore the role of country risk as a determinant of disclosure practices and a moderator of the relationship between...

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