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: <keyword>Disclosure</keyword>; <keyword>Environment</keyword>; <keyword>Regulation</keyword>; <keyword>Reporting.</keyword></keywordgroup><footnotegroup><footnote>Geoff rey R. Frost (<externallink type="email">g.frost@econ.usyd.edu.au</externallink>) is an Associate Professor in the Discipline of Accounting at The University of Sydney. Copyright (c) 2007 The AuthorsJournal compilation (c) 2007 Accounting Foundation, The University of Sydney.
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