Recognizing that disclosure choices are not made in political and social vacuums, this study suggests that sociological perspectives such as innovation-diffusion inform a theory of compliance.
Bamber, M. (2017), "Market-Risk Disclosures: The Initiation and Implementation of a Financial Reporting Innovation", Advances in Accounting Behavioral Research (Advances in Accounting Behavioural Research, Vol. 20), Emerald Publishing Limited, pp. 159-188. https://doi.org/10.1108/S1475-148820170000020006Download as .RIS
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