International Journal of Academic Research in Business and Social Sciences

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Environmental Accounting Information Disclosure and Financing Constraints: A Systematic Literature Review

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The main purpose of this review is to provide an overview of the current understanding of the relationship between environmental information disclosure and financing constraints. This systematic review compiles and examines scientific research on the topic and aims to address the research questions posed through a rigorous and transparent approach. To investigate the subject could provide valuable insights for future research aimed at improving the quality of disclosure and alleviating financing constraints. It also identifies research gaps and points out research directions for future studies. A systematic literature review was conducted to reveal research findings from April 2014 to March 2024. The selected articles were thoroughly assessed, and duplicates were removed. An updated systematic review was used for the literature review. The implications of systematic literature review were critically analyzed, finalized, and considered by the research team. And bibliometric analysis was used to descriptively analyze the screened literature. Of the 225 articles initially considered, 24 met the specific criteria for adjustment and inclusion/exclusion.
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