“…In qualitative tradition, corporate narratives and textual disclosures have been explored through the lens of legitimacy (Adams et al , 1998; Brown and Deegan, 1998; Dumay et al , 2015; Kuruppu et al , 2019; Lupu and Sandu, 2017), impression management (Edgar et al , 2018; Higgins and Walker, 2012; Li and Haque, 2019; Neu et al , 1998; Solomon et al , 2013), media attention (Brown and Deegan, 1998; Deegan and Islam, 2014) and stakeholder orientation (Adams, 2006; Belal and Owen, 2007; Islam and Deegan, 2008) among many other theories. Some of these studies have drawn evidence based on theoretical triangulation – combining constructs of multiple theories while interpreting the narrative disclosures (Dumay et al , 2015; Edgar et al , 2018; Kuruppu et al , 2019).…”