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Keywords: International Sustainability Standards Board (ISSB)
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Journal Articles
Journal of International Accounting Research (2024) 23 (2): 1–31.
Published: 01 July 2024
... 2024 integrated reporting supplier financing information asymmetry firm value International Sustainability Standards Board (ISSB) South Africa Integrated reporting () is a holistic reporting practice that integrates material financial and nonfinancial information...