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| Author: | Larrinaga, C. (et al.) |
| Title: | Accountability and accounting regulation: the case of the Spanish environmental disclosure standard |
| Journal: | European Accounting Review
2002 : VOL. 11:4, p. 723-740 |
| Index terms: | Accountability Accounting standards Environment Case studies Spain Europe |
| Language: | eng |
| Abstract: | This paper is concerned with one standard requiring all Spanish companies to include environmental disclosures in their financial statements. |
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