Keywords: Ethics theories
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Journal Articles
Journal of Financial Reporting and Accounting (2025) 23 (6): 2454–2483.
Published: 29 August 2023
... 07 2023 31 07 2023 © 2023 Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Corporate social responsibility Disclosure transparency Financial statement disaggregation Governance Ethics theories Agency theory In an increasingly...

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