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Keywords: Compliance motivations
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Journal Articles
Company responses to demands for annual report changes
Available to Purchase
Accounting, Auditing & Accountability Journal (2018) 31 (6): 1593–1617.
Published: 23 August 2018
... on case studies in Denmark and the UK to understand compliance motivations and, on that basis, to identify the barriers to and enablers of changes to note disclosures in annual reports. Findings It is demonstrated how certain characteristics of the annual report preparation process can dampen...
