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Keywords: Structured literature review
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Journal Articles
Journal of Financial Reporting and Accounting (2026) 24 (4): 2305–2327.
Published: 05 September 2024
...Maria Testa Purpose This paper aims to carry out a comprehensive overview of the academic debate on utilities’ non-financial reporting by highlighting the main issues and the emerging gaps. Design/methodology/approach Using a structured literature review, this study identifies the state...
