Institutional antecedents of integrated reporting quality : the moderating role of board independence
Year of publication: |
2023
|
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Authors: | Wong, Kar Shun ; Azlan Amran ; Chu, Ei Yet |
Published in: |
Corporate social responsibility and environmental management. - Chichester : Wiley, ISSN 1535-3966, ZDB-ID 2083715-X. - Vol. 30.2023, 2, p. 621-640
|
Subject: | board independence | coercive isomorphism | institutional theory | integrated reporting quality | mimetic isomorphism | normative isomorphism | Institutionenökonomik | Institutional economics | Berichtswesen | Reporting | Board of Directors | Board of directors | Vorstand | Executive board | Corporate Governance | Corporate governance |
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