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Keywords: Extractive industries
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Journal Articles
Journal of Financial Reporting and Accounting (2024) 22 (1): 147–180.
Published: 18 September 2023
...Hafez Abdo; Freeman Brobbey Owusu; Musa Mangena Purpose The purpose of this study is to provide a harmonisation framework for the diverse accounting practices by extractive industries. Design/methodology/approach The study takes a three-stage approach. The first involves a comprehensive...
