Results 251 to 260 of about 16,722,755 (291)

The adoption of integrated reporting by state-owned enterprises (SOEs) – an international comparison

Social Responsibility Journal, 2021
Purpose This paper aims to establish the extent to which South African state-owned entities (SOEs), where integrated reporting is a quasi-mandatory reporting requirement, have incorporated the principles of the international integrated reporting ...
B. Ackers, A. Adebayo
semanticscholar   +1 more source

Adoption of integrated reporting in Sri Lanka: coverage and trend

, 2021
Purpose: This paper aims to examine the coverage of and trends in reporting content elements in the integrated reports of the Sri Lankan companies following the International Integrated Reporting Framework (IIRF).
T. Cooray, S. Senaratne, N. Gunarathne, Roshan Herath, D. Samudrage   +4 more
semanticscholar   +1 more source

Integrated reporting disclosure in Malaysia: regulations and practice

Journal of Financial Reporting & Accounting, 2021
Purpose Integrated reporting (IR) is a new trend in corporate reporting that has spread rapidly in recent years for disclosing financial and non-financial information.
S. Qaderi, Sitraselvi Chandren, Zaimah Abdullah   +2 more
semanticscholar   +1 more source

Enablers and barriers to the involvement of accountants in integrated reporting

Meditari Accountancy Research, 2021
Purpose With the increasing adoption of integrated reporting and the subsequent interest of the accounting discipline in its development, this paper aims to examine the enablers and barriers to the involvement of accountants in integrated reporting ...
M. Arora, Sumit K. Lodhia, G. Stone
semanticscholar   +1 more source

Integrated Reporting

2019
This book critically examines the implementation and adoption of integrated reporting (IR) in organizations and corporations. A relatively new area of policy and practice, IR has rapidly gained considerable prominence since the formation of the International Integrated Reporting Committee in 2010.
Idowu O. S., Del Baldo, M
openaire   +4 more sources

Stock market reactions to voluntary integrated reporting

Journal of Financial Reporting & Accounting, 2021
Purpose This study aims to examine the impact of voluntary adoption of integrated reporting on the stock prices of firms in Japan. Design/methodology/approach The event study methodology was used to analyze the stock market reactions to voluntary ...
Y. Nakajima, Yushi Inaba
semanticscholar   +1 more source

Materiality in an integrated reporting setting: Insights using an institutional logics framework

, 2020
Using institutional logics as a theoretical framework and interviews with 20 preparers from 14 large organisations listed on the Johannesburg Stock Exchange (JSE), this paper focuses on examining differences in integrated reporting practices. The results
Dannielle Cerbone, W. Maroun
semanticscholar   +1 more source

Integrated reporting

2020
Nick Topazio, Rebecca McCaffry, Martin Farrar, Peter Spence, Peter Simons, Ian Selby   +5 more
  +5 more sources

The relationship between corporate social responsibility expenditures and firm value: The moderating role of integrated reporting

Journal of Cleaner Production, 2020
For decades, research has debated whether a firm's corporate social responsibility (CSR) activities increase its firm value. Whereas the cost-concerned school proposes a detrimental effect, the value-creation school suggests a positive relationship.
Michael Grassmann
semanticscholar   +1 more source

A reporter protein for meat integrity

Meat Science, 1998
A method for distinguishing fresh from thawed frozen samples of porcine and bovine meat is proposed.Crude soluble extracts from fresh (stored at +4 °C for 0-3 days) or deep frozen (at -80 °C) meat samples from pork and beef, were assayed by blocking ELISA to estimate m-MDH (mitochondrial malate dehydrogenase) titres.
V, Salfi, O, Portanti
openaire   +2 more sources