Omran, Mohamed; Ramdhony, Dinesh; Mooneeapen, Oren; … - In: Journal of Applied Accounting Research 22 (2021) 4, pp. 732-758
Purpose: Drawing upon agency theory, this study analyses the influence of board characteristics on integrated reporting (IR) for the top 50 companies listed on the Australian Securities Exchange (ASX50). Focus is placed on IR at the aggregate level as well as its separate components, namely...