Dumitru, Mădălina; Guşe, Raluca Gina - In: Journal of accounting & management information systems … 16 (2017) 1, pp. 30-58
Our research is focused on the organizational legitimacy gained by the International Integrated Reporting Council (IIRC … to the body of knowledge on integrated reporting in several ways. First, few studies discuss the legitimacy of a standard …-setter, especially in the area of non-financial reporting. Second, our study considers the legitimacy granted by all the categories of …
