financial sector for its implications on the quality of financial reporting. Although several procedures have been developed by … researchers and practitioners to determine any manipulation in financial reporting, the practice of creative accounting is still … prevalent, resulting in poor quality financial reporting. The present study investigated the moderating role of transparency and …

Integrated Reporting Background and practical challenges -- Theoretical Perspectives on Integrated Reporting …Integrated reporting (IR) has emerged as an accounting change initiative and has rapidly gathered worldwide attention … transformative nature of corporate reporting. Surely, IR represents a theme of great controversy, struggling to find strong …