Nicolò, Giuseppe; Ricciardelli, Alessandra; Raimo, Nicola - In: Management Decision 60 (2021) 4, pp. 976-994
Purpose: This study, based on stakeholder theory, aims to analyse the factors that can affect the level of visual disclosure in the context of integrated reporting (IR), which represents the last frontier of corporate disclosure. Design/methodology/approach: This study develops an innovative...