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Based on the argument of legitimacy theory, there are allegations that companies use disclosure of corporate social … disclosure of a company, the higher the level of tax aggressiveness. These results provide empirical support for the legitimacy …
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restatements as a means to create legitimacy in the developing SRA market, where a large number of firms have yet to commit to SRA …
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have been made to theorize this phenomenon. The aim of this study is to explore the possibility of using the legitimacy … terms of the future direction of the applicability of the legitimacy theory, there appears to be a number of subject areas … or legitimacy threatening incidents to be researched within the context of developing nations …
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This article has been written to provide an overview of a particular theoreticalperspective that has been used to explain why managers might elect to publiclydisclose information about particular aspects of their social or environmentalperformance[1]
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