Reframing Integrated Reporting as Negotiated Governance Practice: A Conceptual Synthesis of Legitimacy, Institutional, and Performative Perspectives

SSRN Electronic Journal 2026 Preprint Open access

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Authors: Putri Nurmala, Akhmad Sigit Adiwibowo

DOI: 10.2139/ssrn.5837963

Cited by: 0

Fields of Study & Subjects

Corporate Social Responsibility Reporting Auditing Earnings Management Governance Accounting and Organizational Management