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Keywords: Mandatory disclosures
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Journal Articles
Journal of Accounting & Organizational Change (2026) 22 (2): I–xxiii.
Published: 01 May 2024
... quality (SDQ) and financial performance (FP) within mandatory disclosure frameworks. SDQ is evaluated across six dimensions, encompassing both the quality and quantity of disclosures, aiming to understand their reciprocal influence. Design/methodology/approach Using the generalized method of moments...

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