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Keywords: Upper echelons theory
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2022) 37 (6): 742–765.
Published: 16 June 2022
... values Upper echelons theory Narrative disclosure is crucial in conveying a broad and clear picture of a firm’s business. It provides both financial and nonfinancial information concerning a firm’s strategy, market position, performance, challenges and prospects. This encouraged accounting...
