Lopes, Ana Isabel; Penela, Daniela - In: Meditari Accountancy Research 30 (2021) 6, pp. 1514-1542
Purpose: The purpose of this paper is to provide the first assessment of the integrated reporting (IR) stream using a broad sample of publications separated into research scopes (accounting and non-core accounting journals) and using a longitudinal perspective. This study proposes to identify...