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The paper examines the political factors that led the UK government to unexpectedly repeal legislation requiring large firms to provide an Operating & Financial Review that reported on the wider aspects of their performance and their impact on the economy, environment and society.
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This page is a summary of: The rise and fall of the UK operating and financial review, Accounting Auditing & Accountability Journal, April 2014, Emerald,
DOI: 10.1108/aaaj-09-2012-1107.
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