Ciubotariu, Marius-Sorin; Socoliuc, Marian; Grosu, Veronica - In: Journal of business economics and management 22 (2021) 6, pp. 1531-1550
The aim of the paper is to provide an overview of the sensitivity in terms of the preference for using the integrated reporting quality (IRQ) based on the reporting companies' field of activity. The study focusses on designing a sensitivity analysis relying on the most relevant financial and...