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THE SIGMA GUIDELINES- TOOLKIT SUSTAINABILITY ACCOUNTING GUIDE

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10.10.2023

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Public corporations in East Asia typically have low levels of transparency anddisclosure quality. Some commentators and policy advisors believe that a closeradherence to international disclosure rules and the adoption of international accountingstandards are essential for improving corporate transparency in the region (World Bank,1998). Despite efforts to impose stricter reporting rules and standards, the generalperception is that corporate transparency has been declining (Asian Wall Street Journal,November 24, 1999). While the new accounting rules may have increased the quantity ofaccounting information, investors have reservations about the quality of the reportednumbers.1 Therefore, it is important for regulators and policy makers to understand thecauses...
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THE SIGMA GUIDELINES- TOOLKIT SUSTAINABILITY ACCOUNTING GUIDE

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