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This is to certify that your paper entitled «Investigating the Effects of Cost Leadership Strategy and Product Differentiation on the Comparability of Financial Statements of Firms» was indexed with 0 pages, in the CIVILICA citation database, code COI:JR_JETAAF-3-2_001, after evaluation and approval of the referees of the "Journal of Emerging Technologies in Accounting, Auditing and Finance Vol 3, Issue 2 , Year 2026.

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