The International Integrated Reporting Council (IIRC) and the South African King III Report on Governance emphasize the role of corporate governance in preparing a high-quality integrated report and establishing an appropriate credibility-enhancing process. This paper examines the significance...

Manuscript Type: EmpiricalResearch Question/Issue: Earnings management is often perceived as a typical response to managers’ short-term objectives at the expense of long-term benefits. However, this is not aligned with the most recent development in corporate reportingintegrated reporting...