Keywords: Voluntary
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Journal Articles
Journal of Financial Reporting and Accounting (2026) 24 (4): 1873–1895.
Published: 01 January 2026
...Kristina Rudžionienė; Rasa Kanapickienė; Rūta Klimaitienė Purpose The purpose of this research is to identify and analyse the determinants influencing non-financial reporting among Lithuanian companies, focusing on both mandatory and voluntary disclosures. The research tasks include identifying...

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