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Purpose: This study aims to analyse the level of digitalization in the cultural industry. More in detail, it aims to examine the determinants and effects of the digitalization level of museum organizations and the role played by the COVID-19 pandemic in the adoption of digital technologies....
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Purpose: This study, based on stakeholder theory, aims to analyse the factors that can affect the level of visual disclosure in the context of integrated reporting (IR), which represents the last frontier of corporate disclosure. Design/methodology/approach: This study develops an innovative...
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Purpose: This study aims to investigate the financial and country-level determinants of integrated reporting quality in the financial industry. Specifically, this study analyses the impact of profitability, size, leverage and civil law system on the integrated reporting quality....
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