the prevalence of the stakeholder view, and the necessity to recover approval on companies' actions have stressed the …

reporting quality (IRQ) based on the reporting companies' field of activity. The study focusses on designing a sensitivity …

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 …