The diffusion and adoption of integrated reporting : a cross-country analysis on the determinants
Megawati Oktorina and Sylvia Veronica Siregar, Desi Adhariani and Aria Farah Mita
| Year of publication: |
2022
|
|---|---|
| Authors: | Oktorina, Megawati ; Siregar, Sylvia Veronica ; Adhariani, Desi ; Mita, Aria Farah |
| Subject: | Accountant competency | Diffusion of innovation theory | Existing rivals’ competition | Integrated reporting | International Integrated Reporting Framework (IIRF) | Potential entrants’ competition | Reputation | Innovationsdiffusion | Innovation diffusion | Berichtswesen | Reporting | Wettbewerb | Competition | Rechnungswesen | Accounting | Markteintritt | Market entry |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/MEDAR-12-2019-0660 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012884474