In institutional theory, what is meant by decoupling? Question 7Select one: a. The tendency of companies to appear to be adopting an isomorphic structure (such as following the same financial reporting standards as other companies) but in fact not to follow these standards properly b. The tendency of managers of a company to follow their own interests even if these are inconsistent with those of the company's shareholders c. The tendency of investors holding only a few shares in a listed company to pay little attention to the company's annual report and financial statements d. The tendency of auditors to be reluctant to report on areas of risk because they fear not being reappointed