Corporate ethical values disclosure: evidence from Malaysian and Indonesian top companies
Purpose: This paper aims to examine the extent of ethical values information disclosure on the top 100 Malaysian and Indonesian companies’ annual reports using coercive isomorphism under the institutional theory. Design/methodology/approach: Using the content analysis, the presence or exclusion of e...
| Published in: | International Journal of Accounting and Information Management |
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| Main Author: | |
| Format: | Article |
| Language: | English |
| Published: |
Emerald Publishing
2023
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| Online Access: | https://www.scopus.com/inward/record.uri?eid=2-s2.0-85178969195&doi=10.1108%2fIJAIM-01-2023-0007&partnerID=40&md5=76c1ad4f7754a46f1b8f48f788fc3278 |