Keywords: Strategic emphasis
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Journal Articles
Pacific Accounting Review (2023) 35 (2): 265–291.
Published: 05 December 2022
...Minyoung Noh; Jimi Park Purpose This study aims to examine how a firm’s strategic emphasis on value appropriation over value creation is associated with the readability of narrative disclosures in annual reports. Design/methodology/approach This study examines the effect of the strategic...

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