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The effect of financial reporting quality on corporate investment efficiency : evidence from the adoption of SFAS No. 123R

Dou, Yiwei; Wong, M. H. Franco; Xin, Baohua - In: Management science : journal of the Institute for … 65 (2019) 5, pp. 2249-2266

Persistent link: https://www.econbiz.de/10012039756

Saying more with less? : disclosure conciseness, completeness and balance in Integrated Reports

Melloni, Gaia; Caglio, Ariela; Perego, Paolo - In: Journal of accounting and public policy 36 (2017) 3, pp. 220-238

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The value relevance of intellectual capital disclosure : empirical evidence from Kuwait

Alfraih, Mishari M. - In: Journal of financial regulation and compliance : an … 25 (2017) 1, pp. 22-38

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An original assessment tool for transparency in the public sector based on the integrated reporting approach

Ştefănescu, Cristina Alexandrina; Oprişor, Tudor; … - In: Journal of accounting & management information systems … 15 (2016) 3, pp. 542-564

underpinning transparency in reporting as an enabler of public accountability ensure a more holistic approach in developing the … disclosure framework. The main contribution of this paper relates to its methodology, comprising both quantitative and … the structure of the six capitals defined by the integrated reporting framework. Furthermore, the information comprised …

Persistent link: https://www.econbiz.de/10011635426

Intellectual capital disclosure in integrated reports : the effect on firm value

Salvi, Antonio; Vitolla, Filippo; Giakoumelou, Anastasia; … - In: Technological forecasting & social change : an … 160 (2020), pp. 1-8

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Beyond corporate governance reporting : the usefulness of information on board member profiles

Rossignoli, Francesca; Lionzo, Andrea; Buchetti, Bruno - In: Journal of management & governance 25 (2021) 1, pp. 27-60

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Ex-ante study about disclosure of non-financial information by Romanian companies from agriculture and manufacture of food products

Imbrescu, Carmen Mihaela; Hațegan, Camelia Daniela - In: Journal of economics and business research 23 (2017) 2, pp. 45-58

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Stakeholders in annual reports under ownership concentration : a historical case of a Spanish brewery company

Moreno, Alonso; Cámara, Macario - In: Accounting history review 26 (2016) 2, pp. 57-81

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Clustering Indonesian companies' annual reports : preliminary assessment of the implementation of integrated reporting by Indonesian listed companies

Pratama, Arie - In: International journal of globalisation and small … 9 (2017) 1, pp. 46-54

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The progression of disclosures in the basic materials industry of South Africa

Du Toit, Elda; Delport, Pieter Willem Jacobus - In: Corporate social responsibility and environmental management 31 (2024) 2, pp. 1433-1450

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