Isomorphism and compliance: exploring the impact on integrated reporting practices

This study delved deeper into the impact of isomorphic pressure on adopting integrated reporting practices through the lenses of the Institutional Theory and the Gibbin’s Model, focusing on the mediating role of disclosure position in the context of an emerging economy. The study employed a survey r...

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Bibliographic Details
Main Authors: Abeywardana, N.L.E., Azam, S.M. Ferdous
Format: Article
Language:en
Published: Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam 2025
Subjects:
Online Access:https://ir.uitm.edu.my/id/eprint/128487/1/128487.pdf
https://ir.uitm.edu.my/id/eprint/128487/
https://mar.uitm.edu.my/
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