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Integrated Reporting: Are Indonesian Companies Ready to Do It?

Author:Amelia Setiawan
Publisher:Asian Journal of Accounting Research,
Abstract: Many companies in Indonesia already have completed sustainability reporting (SR) in their corpora…

Integrated reporting and analyst behaviour in diverse institutional settings

Author:Francesca Rossignoli, Riccardo Stacchezzini and Alessandro Lai
Publisher:Meditari Accountancy Research,
Abstract: Purpose Given the limited studies that have started to focus on contexts where integrated reporti…

Investigating the relationship between integrated reporting and firm performance in a voluntary disclosure regime: insights from Bangladesh

Author:Md. Shafiqul Islam
Publisher:Asian Journal of Accounting Research,
Abstract: Purpose The purpose of this study is observing the disclosure pattern of integrated reporting (IR…

Abstinence or controlled drinking – a five-year follow-up on Swedish clients reporting positive change after treatment for substance use disorders

Author:Ninive von Greiff and Lisa Skogens
Publisher:Drugs and Alcohol Today,
Abstract: Purpose The purpose of this paper is to investigate how clients – five years after completing tre…

Risk reporting: do country-level institutional forces really matter?

Author:Rogério Serrasqueiro and Jonas Oliveira
Publisher:Asian Review of Accounting,
Abstract: Purpose The study aims to analyse annual reports of the non-financial European firms listed at th…

The influence of the Chinese government's political ideology in the field of corporate environmental reporting

Author:Hui Situ, Carol Tilt and Pi-Shen Seet
Publisher:Accounting, Auditing & Accountability Journal,
Abstract: Purpose In a state capitalist country such as China, an important influence on company reporting …

Integrated reporting: exploring supervisory board members’ perspectives on the motives, drivers and benefits

Author:Brigitte de Graaff and Bert Steens
Publisher:Journal of Accounting & Organizational Change,
Abstract: Purpose The purpose of this paper is to explore the perceived benefits of integrated reporting (I…

Value creation disclosure: the international integrated reporting framework revisited in the light of stakeholder theory

Author:Renata Paola Dameri and Pier Maria Ferrando
Publisher:Meditari Accountancy Research,
Abstract: Purpose The paper aims to propose an integrated reporting (IR) framework rooted in Freeman’s stak…

Auditors’ perceptions of integrated reporting assurance: insights from Italy

Author:Barbara Borgato and Pier Luigi Marchini
Publisher:Meditari Accountancy Research,
Abstract: Purpose The purpose of this paper is to explore the practice of integrated reporting (IR) assuran…

The determinants of risk reporting during the period of adoption of Basel II Accord: evidence from the Portuguese commercial banks

Author:Graça Azevedo, Jonas Oliveira, Luiza Sousa and Maria Fátima Ribeiro Borges
Publisher:Asian Review of Accounting,
Abstract: Purpose The purpose of this paper to analyze the risk reporting practices and its determinants of…
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