Integrating Carbon Disclosure into Accounting Theory: Evidence from Global Emissions and Financial Indicators of SAARC nations. The Journal of Theoretical Accounting Research, [S. l.], v. 21, n. 2, p. 205–212, 2025. DOI: 10.53555/jtar.v21i2.46. Disponível em: https://jtar.org/index.php/JTAR/article/view/46. Acesso em: 5 nov. 2025.