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Published in 2017 at "Accounting Forum"
DOI: 10.1016/j.accfor.2017.06.002
Abstract: Abstract The case for the greater use of narrative disclosures within the annual report package continues to attract support from accounting academics. After a decade of comparatively limited attention, the topic of narrative reporting has…
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Keywords:
reporting;
capital statement;
narrative reporting;
intellectual capital ... See more keywords