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The use and perceptions of environmental accounting figures by financial analysts: is the “comply or explain” approach working?
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The use and perceptions of environmental accounting figures by financial analysts: is the “comply or explain” approach working?

Juliette Senn et Isabelle Martinez
30th Conference of the Centre for Social & Environmental Accounting Research (St Andrews, United Kingdom, 28/08/2018–30/08/2018)

Résumé

Environmental accounting information Experiment Environmental disclosures "comply or explain"

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