Purpose: The purpose of this study is to examine the proper structure for the integrated reporting of hi-tech knowledge-based organizations (KBOs); in particular, the authors evaluate the appropriateness of the concept and elements of integrated reporting for hi-tech KBOs....

[eng] This article is based upon the analysis of two samples of french industrial and trading companies whose accounts have been studied over a nine years period, clearly affected by high inflation rates.. Meeting financial requirements induced by growing needs for working capital seems to have...

Provides a useful summary of research on value added (VA) reporting and shows how income statements can be rearranged to show gross or not (of depreciation) VA. Starts with descriptive research on its use in various countries, enumerates its advantages and limitations and goes on to review...