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Keywords: Transparency in financial reporting
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Journal Articles
Journal of Financial Reporting and Accounting (2026) 24 (2): 607–625.
Published: 27 January 2025
... standards is shaped by regulatory frameworks and their effects on the level of transparent financial reporting. Design/methodology/approach The research path was defined, and the research hypotheses were evaluated in the model using partial least squares structural equation modeling. The study collected...

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