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Integrated reporting : a cross-cutting theoretical view on its use and value

Lugt, Cornelis Theunis van der; Mans-Kemp, Nadia - In: Journal of economic and financial sciences : JEF 15 (2022) 1, pp. 1-11

Persistent link: https://www.econbiz.de/10013363384

Factors associated with the voluntary disclosure of the integrated report in Brazil

Fernandes, Ruhama Bezerra; Barbosa, Alexandro - In: Journal of financial reporting & accounting : JFRA 20 (2022) 3/4, pp. 446-471

Persistent link: https://www.econbiz.de/10013366811

Stock market reactions to voluntary integrated reporting

Nakajima, Yuzuka; Inaba, Yushi - In: Journal of financial reporting & accounting : JFRA 20 (2022) 3/4, pp. 516-541

Persistent link: https://www.econbiz.de/10013366821

A review of business model disclosures in integrated reporting

Kapur, Inakshi; Tyagi, Pallavi; Zaidi, Neha - In: Smart analytics, artificial intelligence and …, (pp. 1-26). 2023

Persistent link: https://www.econbiz.de/10014317801

A critical reflection on voluntary corporate non-financial and sustainability reporting and disclosure : lessons learnt from two case studies on integrated reporting

Pigatto, Giacomo; Cinquini, Lino; Dumay, John; Tenucci, … - In: Journal of accounting & organizational change : JAOC 19 (2023) 2, pp. 250-278

Persistent link: https://www.econbiz.de/10014325389

The explanatory factors of risk disclosure in the integrated reports of listed entities in Brazil

Albuquerque, Fábio de; Monteiro, Eveline; Albertina, Maria - In: Risks : open access journal 11 (2023) 6, pp. 1-28

The gaps observed in entities' traditional reports and accounts led to the emergence of the integrated report (IR), which includes several content elements, namely the component relating to risks and opportunities. Within this scope, the specific risks that may affect an organization's capacity...

Persistent link: https://www.econbiz.de/10014334534

Enablers and barriers to the involvement of accountants in integrated reporting

Arora, Mitali Panchal; Lodhia, Sumit K.; Stone, Gerard - In: Meditari accountancy research 30 (2022) 3, pp. 676-709

Persistent link: https://www.econbiz.de/10013326716

Enhancing risk-related disclosure in South Africa : a study on guidelines and current practices

Enslin, Zack; Bruwer, Wilna; Viljoen, Christa - In: Journal of economic and financial sciences 8 (2015) 1, pp. 261-280

Persistent link: https://www.econbiz.de/10011415468

Audit committee and integrated reporting practice : does internal assurance matter?

Abdifatah Ahmed Haji; Mutalib Anifowose - In: Managerial auditing journal 31 (2016) 8/9, pp. 915-948

Persistent link: https://www.econbiz.de/10011622938

Risk disclosure associated with financial statements reporting of Jordanian public corporations

Tahat, Yasean A. - In: International journal of business and emerging markets … 6 (2014) 2, pp. 139-162

Persistent link: https://www.econbiz.de/10010386008