Zelinschi, Dragos; Levant, Yves; Berland, Nicolas - In: Revue Finance Contrôle Stratégie 16 (2013) 1, pp. 49-68
ou organisationnel.(VA)Organizations sometimes react to institutional pressures by decoupling formal structures from in … of IFRS 8, our research reveals a decoupling phenomenon. We highlight ten motivations relating to societal, industry and … organizational pressures. The management of stakeholder demands is the main explanation of the decoupling phenomenon. …