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A theoretical framework of external accounting communication in the form of a typology based on perspectives, traditions and theories from the discipline of communication studies is provided. The focus is accounting communication with external audiences via public written documents outside the audited financial statements, i.e., annual reports, press releases, CSR reports, websites, conference calls, etc.
Iaith wreiddiolSaesneg
CyfnodolynAccounting, Auditing and Accountability Journal
StatwsCyhoeddwyd - 6 Maw 2016
Gweld graff cysylltiadau