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The Impact of Mandatory Sustainability Assurance on Reporting Credibility in the Amman Stock Exchange
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The Impact of Mandatory Sustainability Assurance on Reporting Credibility in the Amman Stock Exchange
Objectives: This study examines the causal impact of mandatory sustainability assurance on the credibility of sustainability reports in an emerging market context. Specifically, it evaluates the regulatory reform introduced by the Jordan Securities Commission in 2023, w...
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