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Integrated reporting : insights, gaps and an agenda for future research
De Villiers, Charl; Rinaldi, Leonardo; Unerman, Jeffrey - In: Accounting, auditing & accountability journal 27 (2014) 7, pp. 1042-1067
Persistent link: https://www.econbiz.de/10010421507
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Integrated reporting : background, measurement issues, approaches and an agenda for future research
De Villiers, Charl; Venter, Elmar R.; Hsiao, Pei-Chi Kelly - In: Accounting and finance : journal of the Accounting … 57 (2017) 4, pp. 937-959
Persistent link: https://www.econbiz.de/10011820252
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Is voluntary International Integrated Reporting Framework adoption a step on the sustainability road and does adoption matter to capital markets?
Hsiao, Pei-Chi Kelly; De Villiers, Charl; Scott, Tom - In: Meditari accountancy research 30 (2022) 3, pp. 786-818
Persistent link: https://www.econbiz.de/10013326720
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Integrated Reporting: Insights, gaps and an agenda for future research
de Villiers, Charl; Rinaldi, Leonardo; Unerman, Jeffrey - In: Accounting, Auditing & Accountability Journal 27 (2014) 7, pp. 1042-1067
Purpose – The purpose of this paper is to synthesise insights from accounting and accountability research into the rapidly emerging field of integrated reporting and proposes a comprehensive agenda for future research in this area. In so doing, it draws upon insights from other papers in this...
Persistent link: https://www.econbiz.de/10014642309
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Developing a conceptual model of influences around integrated reporting, new insights and directions for future research
de Villiers, Charl; Hsiao, Pei-Chi Kelly; Maroun, Warren - In: Meditari Accountancy Research 25 (2017) 4, pp. 450-460
Purpose This paper aims to develop a conceptual model for examining the development of integrated reporting, relate the articles in this Meditari Accountancy Research special issue on integrated reporting to the model and identify areas for future research. Design/methodology/approach The paper...
Persistent link: https://www.econbiz.de/10014937174
Cover Image
Integrated Reporting: Insights, gaps and an agenda for future research
Villiers, Charl de; Rinaldi, Leonardo; Unerman, Jeffrey - In: Accounting, Auditing & Accountability Journal 27 (2014), pp. 1042-1067
Purpose – The purpose of this paper is to synthesise insights from accounting and accountability research into the rapidly emerging field of integrated reporting and proposes a comprehensive agenda for future research in this area. In so doing, it draws upon insights from other papers in this...
Persistent link: https://www.econbiz.de/10010895051