Integrated reporting (IR) represents an innovative approach to business reporting especially by Public Interest Entities (PIEs). In addition to financial capital, the integrated report includes material information about manufactured, intellectual, human, social and relational, and natural...

Purpose - The purpose of this paper is to provide a comprehensive analysis of Indonesia's public service innovation drawn from the top 99 nominees of the national competition for public service innovation from 2014 to 2016. Design/methodology/approach To answer the research question, this study...

Cost functions as the foundation of managerial decision making usually assume a linear cost function with fixed and variable costs. The latter are dominantly regarded as being identical for increasing and for decreasing activity levels. However, empirical research shows that the decline in costs...