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Keywords: Non-financial disclosures
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Journal Articles
Journal of Financial Reporting and Accounting (2022) 20 (3-4): 493–515.
Published: 12 July 2021
... adopted IR. The paper is a timely and relevant contribution to the literature by providing insight over the opinion of preparers in India. In the past two decades, because of numerous non-financial disclosures being added to the traditional financial disclosures the complexities in reporting have...
