Keywords: Motivations
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Journal Articles
Journal of Financial Reporting and Accounting (2026) 24 (3): 1578–1596.
Published: 28 May 2024
... Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Integrated reporting SMEs Motivations Barriers Considering the ongoing development of an undeniable global economy, traditional financial reports are no longer sufficient and incapable of capturing...

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