Empirical study regarding the integrated reporting practices in Europe
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References listed on IDEAS
- Robert G. Eccles & Michael P. Krzus & Sydney Ribot, 2015. "Meaning and Momentum in the Integrated Reporting Movement," Journal of Applied Corporate Finance, Morgan Stanley, vol. 27(2), pages 8-17, June.
- Ruiz-Lozano, Mercedes & Tirado-Valencia, Pilar, 2016. "Do industrial companies respond to the guiding principles of the Integrated Reporting framework? A preliminary study on the first companies joined to the initiative," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(2), pages 252-260.
- Tudor Oprisor & Adriana TIRON-TUDOR & Cristina Silvia NISTOR, 2016. "The integrated reporting system: a new accountability enhancement tool for public sector entities," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(139), pages 747-747.
- Bonilla-Priego, Mª Jesús & Font, Xavier & Pacheco-Olivares, Mª del Rosario, 2014. "Corporate sustainability reporting index and baseline data for the cruise industry," Tourism Management, Elsevier, vol. 44(C), pages 149-160.
- Rares HURGHIS, 2017. "Integrated reporting and board features," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 15(145), pages 1-83, February.
- Robert G. Eccles & Michael P. Krzus & Jean Rogers & George Serafeim, 2012. "The Need for Sector-Specific Materiality and Sustainability Reporting Standards," Journal of Applied Corporate Finance, Morgan Stanley, vol. 24(2), pages 65-71, June.
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- Marius-Sorin CIUBOTARIU & Ana-Maria SANDULACHI, 2021. "Integrated Reporting And The Need Of Improving The Communication Process With The Stakeholders," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 17(27), pages 70-76, October.
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More about this item
Keywords
Integrated reporting; IIRC Framework; Guiding Principles; Content analysis; Scoring.;All these keywords.
JEL classification:
- M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
- M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
- O52 - Economic Development, Innovation, Technological Change, and Growth - - Economywide Country Studies - - - Europe
- F60 - International Economics - - Economic Impacts of Globalization - - - General
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