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
View PDF- 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 …
- 238000007493 shaping process 0 title description 3
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