Browsing by Author "92fa5956-8bae-458e-896e-84fdb1f78a0d"
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The role of users’ engagement in shaping financial reporting: should activists target accounting more?
Grande Herrera, Cristina; Garcia Osma, Beatriz (2021-05-01)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 ...