A comparative empirical analysis of the determinants of initiation of integrated reporting practices in Japanese and UK listed companies: the view of voluntary disclosure theory or legitimacy theory?

A comparative empirical analysis of the determinants of initiation of integrated reporting practices in Japanese and UK listed companies: the view of voluntary disclosure theory or legitimacy theory?
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日本和英国上市公司启动综合报告实践的决定因素的比较实证分析:自愿披露理论还是合法性理论?

DOI:
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发表时间:
2016
期刊:
RIEB Discussion Paper Series
影响因子:
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通讯作者:
and Katsuhiko Kokubu
and Katsuhiko Kokubu
中科院分区:
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文献类型:
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作者:
Kimitaka Nishitani;Jeffrey Unerman;and Katsuhiko Kokubu

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