Kılıç, Merve; Uyar, Ali; Kuzey, Cemil; Karaman, … - In: Journal of Applied Accounting Research 22 (2020) 1, pp. 114-137
Purpose: The objective of this study is to investigate whether the institutional environment is associated with the adoption of integrated reporting. Design/methodology/approach: The sample of the study is based on the firms included in the list of Fortune Global 500. The logistic regression...