Hsiao, Pei-Chi Kelly; de Villiers, Charl; Scott, Tom - In: Meditari Accountancy Research 30 (2021) 3, pp. 786-818
Purpose: This paper aims to examine the type of firms that voluntarily adopt the International Integrated Reporting Framework (IIRF) and how markets respond to voluntary IIRF adherence. Design/methodology/approach: Analysis of a matched global sample of listed firms that voluntarily adopt the...