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Recognition of environmental-related financial risks and opportunities in accounting and financial reporting for SMEs: The interplay between accounting conservatism and accountants’ personal values.
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Recognition of environmental-related financial risks and opportunities in accounting and financial reporting for SMEs: The interplay between accounting conservatism and accountants’ personal values.

Louise Gorman, Sophie Giordano-Spring et Benjmin Lynch
The BAFA FRBC Annual Conference, Athens University of Economics and Business, Greece (Athens, Greece, 07/07/2025–08/07/2025)

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