Institutional isomorphism under the test of Non-financial Reporting Directive. Evidence from Italy and Spain

Autor: Posadas, Stefanía Carolina, Ruiz-Blanco, Silvia, Fernandez-Feijoo, Belen, Tarquinio, Lara
Zdroj: Meditari Accountancy Research, 2023, Vol. 31, Issue 7, pp. 26-48.
Databáze: Emerald Insight