Rossignoli, Francesca; Stacchezzini, Riccardo; Lai, … - In: Journal of Applied Accounting Research 23 (2021) 1, pp. 29-54
Purpose: European countries are likely to increasingly adopt integrated reporting (IR) voluntarily, after the 2014/95/EU Directive is revised and other initiatives are implemented. Therefore, the present study provides insights on the relevance of IR in voluntary contexts by exploring analysts'...