Kunc, Martin H.; Giorgino, Maria Cleofe; Barnabè, Federico - In: Meditari Accountancy Research 29 (2020) 4, pp. 823-850
Purpose According to the “strategic focus and future orientation” principle of the integrated reporting (<IR>) framework, <IR> should provide information useful to support investors in assessing the future financial performance of organizations. This study aims to support the operationalization of...</ir></ir>
