Chelli, Mohamed; Durocher, Sylvain; Richard, Jacques - In: Accounting, Auditing & Accountability Journal 27 (2014) 2, pp. 283-316
Purpose – The paper seeks to adopt an institutional view of legitimacy to examine how a sample of French companies reacted to the introduction of the “New Economic Regulations” in French law in 2001 requiring that publicly listed companies disclose environmental information....
