... capital Organizational change Narratives Communication management Information disclosure In this section, we establish narrative within the context of structuration theory as a preferred form of “communicative interaction”. This establishment is completed by describing the concept of “agency...

..., this information cannot easily be mandated. The hope then for increased value relevance of business reporting is that firms themselves identify which information is relevant for the users of its reports and disclose this information voluntarily. The kinds of information disclosures recommended in the Jenkins...