This paper aims to examine how and why integrated reporting (IR) as a managerial technology is diffused in Sri Lanka, an emerging South Asian (South Asian Association for Regional Cooperation) nation, from an expansion diffusion perspective.
The study followed two analytical steps. First, the adopter groups of IR of the country’s stock exchange were identified based on their annual reports. Second, the key stakeholders (both internal and external) in the process of IR dif…
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