Lemma, Tesfaye T.; Khan, Arifur; Muttakin, Mohammad Badrul - In: Asian Review of Accounting 27 (2019) 3, pp. 425-443
Purpose: The emerging practice of integrated reporting (IR) has raised curiosity regarding how it impacts on firms and their stakeholders. The purpose of this paper is to examine whether a firm’s decision to provide integrated reports is associated with its financing decisions and whether...