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Integrated reporting : an exploratory study of French companies
Albertini, Elisabeth - In: Journal of management & governance 23 (2019) 2, pp. 513-535
Persistent link: https://www.econbiz.de/10012098939
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The Influence of Integrated Reporting and Stakeholder Information Needs on the Disclosure of Social Information in a State-Owned Enterprise
Farneti, Federica; Casonato, Federica; Montecalvo, Monica; … - 2020
Purpose: This study examines how social disclosures are influenced by the adoption of integrated reporting (IR …
Persistent link: https://www.econbiz.de/10014359318
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Explaining the variation in adoption rates of the information content of environmental disclosure : an exploration of innovation adoption theory
Fallan, Even - In: Journal of accounting & organizational change 11 (2015) 2, pp. 247-268
Persistent link: https://www.econbiz.de/10011293424
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Do more readable sustainability reports provide more value-relevant information to shareholders?
Ahn, Minkwan; Jung, Doowon; Kim, Jeong-Taek; Lee, Woo-Jong - In: Finance research letters 57 (2023), pp. 1-5
Persistent link: https://www.econbiz.de/10014507664
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Informational content and assurance of textual disclosures : evidence on integrated reporting
Caglio, Ariela; Melloni, Gaia; Perego, Paolo - In: The European accounting review 29 (2020) 1, pp. 55-83
Persistent link: https://www.econbiz.de/10012195463
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Does mandatory CSR disclosure improve stock price informativeness? : evidence from China
Guo, Chunying; Yang, Baochen; Fan, Ying - In: Research in international business and finance 62 (2022), pp. 1-17
Persistent link: https://www.econbiz.de/10014248626
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The contents of assurance statements for sustainability reports and information asymmetry
Fuhrmann, Stephan; Ott, Christian; Looks, Elisabeth; … - In: Accounting and business research : a research quarterly … 47 (2017) 4, pp. 369-400
Persistent link: https://www.econbiz.de/10011703245
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Does integrated reporting quality matter to capital markets? : empirical evidence from voluntary adopters
Leukhardt, Luca; Charifzadeh, Michel; Diefenbach, … - In: Corporate social responsibility and environmental management 29 (2022) 5, pp. 1482-1494
Persistent link: https://www.econbiz.de/10013407011
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Effect of financial reporting quality on sustainability information disclosure
Martínez-Ferrero, Jennifer; Garcia-Sanchez, Isabel M.; … - In: Corporate social responsibility and environmental management 22 (2015) 1, pp. 45-64
Persistent link: https://www.econbiz.de/10011296351
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The climate-related information in the changing EU directive on non-financial reporting and disclosure : first evidence by Italian large companies
Lombardi, Rosa; Schimperna, Federico; Paoloni, Paola; … - In: Journal of applied accounting research 23 (2022) 1, pp. 250-273
Persistent link: https://www.econbiz.de/10012990391