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(1997). Towards a Mega-Theory of Accounting. Asia-Pacific Journal of Accounting: Vol. 4, No. 2, pp. 273-289.
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Stored only when both papers are in the corpus — 44 citations exist upstream.
Papers that cite the same references — the relational fallback while embeddings are still backfilling.
Imported from OpenAlex (CC0) — nothing here is generated.