managerial reporting. However, they also report evidence that going from a coarse information system to a precise information … system decreases honesty in managerial reporting. We extend HRT's study in two ways. First, we extend their behavioral theory … of their manual experiment. We find that information system precision increases honesty in managerial reporting and that …

The study examined the impact of integrated reporting on the performance of corporate organizations in Nigeria between … financial and sustainability reporting, debt to equity ratio and total asset as independent variables. The study employed the …. Hence, it was recommended that reporting authorities such as the FRCN should mandate firms to adopt the IR standard just …

The disclosure of integrated reporting elements can reduce information asymmetry for investors when valuing a company … the mediating role of the disclosure of integrated reporting elements. The research sample included manufacturing … of integrated reporting elements. Integrated reporting has a significant positive impact on firm value. In addition, the …