Institutional isomorphism under the test of Non-financial Reporting Directive : evidence from Italy and Spain
Stefanía Carolina Posadas, Silvia Ruiz-Blanco and Belen Fernandez-Feijoo and Lara Tarquinio
| Year of publication: |
2023
|
|---|---|
| Authors: | Posadas, Stefanía Carolina ; Ruiz-Blanco, Silvia ; Fernández-Feijóo, Belén ; Tarquinio, Lara |
| Published in: |
Meditari accountancy research. - Bingley : Emerald, ISSN 2049-3738, ZDB-ID 2697245-1. - Vol. 31.2023, 7, p. 26-48
|
| Subject: | Coercive | Content analysis | Directive 2014/95/EU | Institutional isomorphism | Italy | Mimetic | Normative | Quality index | Spain | Sustainability report | Spanien | Italien | Institutionenökonomik | Institutional economics |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/MEDAR-02-2022-1606 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014456735