Enhancing transparency through the new Directive 2014/95/EU transposition : an institutional isomorphism perspective
Year of publication: |
2022
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Authors: | Ştefănescu, Cristina Alexandrina |
Published in: |
Spanish journal of finance & accounting : the official journal of AECA - Asociación Española de Contabilidad y Administración de Empresas. - Abingdon, Oxon : Routledge, Taylor & Francis Group, ISSN 2332-0753, ZDB-ID 2567008-6. - Vol. 51.2022, 3, p. 295-325
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Subject: | Directive 2014/95/EU | institutional isomorphism | Non-financial reporting | transparency |
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