Why/How are Integrated Reporting Practices Adopted/Diffused? Evidence From Public Listed Companies in Sri Lanka | Asian Journal of Business and Accounting
Research aims: This study explores the factors affecting and the internal mechanisms employed by companies to manage their integrated reporting practices. Design/Methodology/Approach: The qualitative study is conducted through semi-structured interviews with 15 officers responsible for the integrated reporting practices of public listed companies in Sri Lanka. Research findings: The study found that relative advantage, compatibility, complexity, trialability, and paperResearch aims: This study explores the factors affecting and the internal mechanisms employed by companies to manage their integrated reporting practices. Design/Methodology/Approach: The qualitative study is conducted through semi-structured interviews with 15 officers responsible for the integrated reporting practices of public listed companies in Sri Lanka. Research findings: The study found that relative advantage, compatibility, complexity, trialability, and
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explores the factors affecting and the internal <br>mechanisms employed by companies to manage their integrated reporting <br>practices. <br>Design/Methodology/Approach: The qualitative study is conducted <br>through semi-structured interviews with 15 officers responsible for the <br>integrated reporting practices of public listed companies in Sri Lanka. <br>Research findings: The study found that relative advantage, <br>compatibility |
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explores the factors affecting and the internal <br>mechanisms employed by companies to manage their integrated reporting <br>practices. <br>Design/Methodology/Approach: The qualitative study is conducted <br>through semi-structured interviews with 15 officers responsible for the <br>integrated reporting practices of public listed companies in Sri Lanka. <br>Research findings: The study found that relative advantage, <br>compatibility
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atom
explores the factors affecting and the internal <br>mechanisms employed by companies to manage their integrated reporting <br>practices. <br>Design/Methodology/Approach: The qualitative study is conducted <br>through semi-structured interviews with 15 officers responsible for the <br>integrated reporting practices of public listed companies in Sri Lanka. <br>Research findings: The study found that relative advantage, <br>compatibility |
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