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Keywords: Financial reports
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Journal Articles
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2023) 31 (4): 817–840.
Published: 21 February 2022
...Nives Botica Redmayne; Fawzi Laswad; Dimu Ehalaiye; Warwick Stent Purpose New Zealand (NZ) has no reporting standard or guidance for management commentary (MC) that accompanies financial reports. This is unusual, considering MC is provided by many entities and valued by users. Further...
