Di Tullio, Patrizia; Valentinetti, Diego; Nielsen, Christian - In: Meditari Accountancy Research 28 (2019) 5, pp. 863-887
Purpose This paper aims to investigate how firms disclose the presentation and content of business model (BM) information in corporate reports to manage their legitimacy in response to European Directive 2014/95. Design/methodology/approach Legitimacy theory is used to identify disclosure...