Corporate governance and integrated reporting : an international perspective -- Corporate governance and voluntary disclosure : a review of the literature -- From theory to practice : board characteristics, financial performance, and the adoption of integrated reporting.

Purpose: The role that the board can have in influencing the adoption of non-financial reporting (NFR) by companies is a topic that has raised interest in the recent literature. However, very few have so far been said on the logic that underpins the selection by corporate boards of a particular...

The paper provides some insights into the rationales, processes and actors according to which Intangibles Reporting (IR) has reached a (soft) regulatory stage in the German business context since the mid 2000’s. It draws on the "logic of appropriateness" (March and Olsen, 1992; 1997) combined with...

Purpose – The paper aims to explore the economic, political and social premises according to which some governmental agencies have decided to promote IC reporting in their country. Firstly, it will examine the contextual premises and conditions that have encouraged (or inhibited) IC reporting....

Purpose – Over the last decades concepts and practices related to intangibles gained momentum at international level especially within the economic, accounting and management arenas. However, dating back to the beginning of the 1900s, intangibles was a topic that in the USA dominated the law...