Results 241 to 250 of about 16,722,755 (291)
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2022
Neue Berichtspflichten und gestiegene Erwartungen der Stakeholder haben in den letzten Jahren zu einem dynamischen Weiterentwicklungsprozess in der Unternehmensberichterstattung geführt. Das Integrated Reporting stellt die jüngste Stufe in diesem Weiterentwicklungsprozess dar.
Elisa Baraibar-Diez +2 more
+4 more sources
Neue Berichtspflichten und gestiegene Erwartungen der Stakeholder haben in den letzten Jahren zu einem dynamischen Weiterentwicklungsprozess in der Unternehmensberichterstattung geführt. Das Integrated Reporting stellt die jüngste Stufe in diesem Weiterentwicklungsprozess dar.
Elisa Baraibar-Diez +2 more
+4 more sources
Corporate governance and environmental disclosure through integrated reporting
Measuring Business Excellence, 2021Purpose In recent years, integrated reporting has emerged as a tool to provide environmental information in an interconnected way. However, in the academic literature, the amount of environmental information contained in integrated reports has never ...
Nicola Raimo +2 more
semanticscholar +1 more source
Corporate governance and integrated reporting: evidence of French companies
Journal of Financial Reporting & Accounting, 2021Purpose This paper aims to draw on the agency theory to examine the relationship between corporate governance and integrated reporting on a sample of 120 listed French companies making up the SBF 120 Index during the period 2016–2019.
Abir Hichri
semanticscholar +1 more source
Do corporate attributes impact integrated reporting quality? An empirical evidence
, 2021Purpose This study aims to examine the impact of corporate attributes on integrated reporting quality of top 100 listed firms in South Africa. Design/methodology/approach With a sample of the top 100 listed firms in South Africa, this paper drew ...
O. Erin, A. Adegboye
semanticscholar +1 more source
Integrated reporting quality and cost of debt financing
Journal of Applied Accounting Research, 2021PurposeIn recent years, policymakers have increasingly pushed firms to disclose non-financial information. In Europe, integrated reporting (IR) is an increasingly adopted tool to fully comply with the requirements of the Directive 2014/95/EU.
Nicola Raimo +3 more
semanticscholar +1 more source
A systematic literature review on integrated reporting from 2011 to 2020
Journal of Financial Reporting & Accounting, 2021Purpose This study aims to furnish the systematic literature review on integrated reporting (IR) and answer three research questions: How has the IR concept been developed recently across the different countries?
Sushila Soriya, Parthvi Rastogi
semanticscholar +1 more source
Meditari Accountancy Research, 2021
Purpose This paper aims to examine the levels of integrated reporting disclosure alignment in annual reports by listed firms in Vietnam and the factors influencing these disclosure levels.
Huu Cuong Nguyen +5 more
semanticscholar +1 more source
Purpose This paper aims to examine the levels of integrated reporting disclosure alignment in annual reports by listed firms in Vietnam and the factors influencing these disclosure levels.
Huu Cuong Nguyen +5 more
semanticscholar +1 more source
Visual disclosure through integrated reporting
, 2021PurposeThis study, based on stakeholder theory, aims to analyse the factors that can affect the level of visual disclosure in the context of integrated reporting (IR), which represents the last frontier of corporate disclosure.Design/methodology ...
G. Nicolò +3 more
semanticscholar +1 more source
Integrated reporting and cost of capital in sub-Saharan African countries
Journal of Applied Accounting Research, 2021PurposeGiven the significant role of both integrated reporting and cost of capital in the survival and prosperity of a firm, it is essential to understand their relationship by investigating whether integrated reporting influences the cost of capital of ...
H. Maama, Ferina Marimuthu
semanticscholar +1 more source
The determinants of integrated reporting quality in financial institutions
Corporate Governance : The international journal of business in society, 2020Purpose This study aims to investigate the financial and country-level determinants of integrated reporting quality in the financial industry. Specifically, this study analyses the impact of profitability, size, leverage and civil law system on the ...
Filippo Vitolla +3 more
semanticscholar +1 more source