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Garcia Osma et al., 2021 - Google Patents

The role of users' engagement in shaping financial reporting: should activists target accounting more?

Garcia Osma et al., 2021

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Document ID
7858759810396831061
Author
Garcia Osma B
Grande-Herrera C
Publication year
Publication venue
Accounting and Business Research

External Links

Snippet

We define accounting engagement as stakeholders' actions taken with the intention of influencing corporate reporting. Using this definition, we review the literature on such activism and discuss avenues for research. The evidence reviewed suggests accounting …
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