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In search of a wider corporate reporting framework : a critical evaluation of the international integrated reporting framework

Setia, Neelam; Abhayawansa, Subhash; Joshi, Mahesh - In: Accounting in Europe 19 (2022) 3, pp. 423-448

Persistent link: https://www.econbiz.de/10013482782

From institutional integration to institutional demise : the disintegration of the International Integrated Reporting Council (IIRC)

O'Dwyer, Brendan; Humphrey, Christopher; Rowbottom, Nick - In: Critical perspectives on accounting : an international … 99 (2024), pp. 1-19

Persistent link: https://www.econbiz.de/10015066952

Diffusion of integrated reporting in an emerging South Asian (SAARC) nation

Gunarathne, Nuwan; Senaratne, Samanthi - In: Managerial auditing journal 32 (2017) 4/5, pp. 524-548

Persistent link: https://www.econbiz.de/10011702485

The transnational politics of corporate governance regulation

Overbeek, Henk (ed.); Apeldoorn, Bastiaan van (contributor); … - 2007

Persistent link: https://www.econbiz.de/10013436901

The legitimacy of the International Integrated Reporting Council

Dumitru, Mădălina; Guşe, Raluca Gina - In: Journal of accounting & management information systems … 16 (2017) 1, pp. 30-58

Our research is focused on the organizational legitimacy gained by the International Integrated Reporting Council (IIRC … to the body of knowledge on integrated reporting in several ways. First, few studies discuss the legitimacy of a standard …-setter, especially in the area of non-financial reporting. Second, our study considers the legitimacy granted by all the categories of …

Persistent link: https://www.econbiz.de/10011636534