A Theoretical Framework of External Accounting Communication: Research Perspectives, Traditions, and Theories
Allbwn ymchwil: Cyfraniad at gyfnodolyn › Erthygl › adolygiad gan gymheiriaid
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Yn: Accounting, Auditing and Accountability Journal, Cyfrol 30, Rhif 2, 06.03.2016, t. 433-469.
Allbwn ymchwil: Cyfraniad at gyfnodolyn › Erthygl › adolygiad gan gymheiriaid
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TY - JOUR
T1 - A Theoretical Framework of External Accounting Communication: Research Perspectives, Traditions, and Theories
AU - Merkl-Davies, D.M.
AU - Brennan, N.
PY - 2016/3/6
Y1 - 2016/3/6
N2 - 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.
AB - 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.
U2 - 10.1108/AAAJ-04-2015-2039
DO - 10.1108/AAAJ-04-2015-2039
M3 - Article
VL - 30
SP - 433
EP - 469
JO - Accounting, Auditing and Accountability Journal
JF - Accounting, Auditing and Accountability Journal
SN - 0951-3574
IS - 2
ER -