The role of users' engagement in shaping financial reporting : should activists target accounting more?
Year of publication: |
2021
|
---|---|
Authors: | García Osma, Beatriz ; Grande-Herrera, Cristina |
Published in: |
Accounting and business research. - New York, NY : Routledge, Taylor & Francis Group, ISSN 2159-4260, ZDB-ID 2065743-2. - Vol. 51.2021, 5, p. 511-544
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Subject: | accounting engagement | activism | information acquisitions costs | information complexity | information overload | information production costs | users' information needs | OECD-Staaten | OECD countries | Informationsverhalten | Information behaviour | Internationale Migration | International migration | Informationswert | Information value | Informationsökonomik | Economics of information | Informationskosten | Information costs | Informationsversorgung | Information provision | Information | Rechnungswesen | Accounting |
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