Majidi R, Foroghi Abari M, Zivdar Z. The Role of Dual Holders in Enhancing Information Transparency: An Analysis of Their Impact on Accounting Information Disclosure with Emphasis on the Moderating Role of Corporate Governance. BMF OPEN [Internet]. 2027 Dec. 1 [cited 2026 Aug. 21];:1-19. Available from: https://www.bmfopen.com/index.php/bmfopen/article/view/575