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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| Main Authors: | , |
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| Format: | Article |
| Language: | en |
| Published: |
Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam
2025
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| 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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