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De quoi les rapports intégrés sont-ils le nom ?

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  • Terramorsi Patrice

    (Labex Entreprendre - UM - Université de Montpellier, LISA - Lieux, Identités, eSpaces, Activités - UPP - Université Pascal Paoli - CNRS - Centre National de la Recherche Scientifique)

Abstract

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Suggested Citation

  • Terramorsi Patrice, 2019. "De quoi les rapports intégrés sont-ils le nom ?," Post-Print hal-03094876, HAL.
    • Handle: RePEc:hal:journl:hal-03094876
    DOI: 10.3917/qdm.194.0109
    Note: View the original document on HAL open archive server: https://hal.science/hal-03094876
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    References listed on IDEAS

    as
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    5. Barth, Mary E. & Cahan, Steven F. & Chen, Li & Venter, Elmar R., 2017. "The Economic Consequences Associated with Integrated Report Quality: Capital Market and Real Effects," Research Papers 3546, Stanford University, Graduate School of Business.
    6. Thomas Jeanjean & Carlos Ramirez, 2008. "Aux sources des théories positives : contribution à une analyse des changements de paradigme dans la recherche en comptabilité," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 14(2), pages 5-25.
    7. John Dumay & Cristiana Bernardi & James Guthrie & Paola Demartini, 2016. "Integrated reporting: A structured literature review," Accounting Forum, Taylor & Francis Journals, vol. 40(3), pages 166-185, September.
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    9. Thomas Jeanjean & Carlos Ramirez, 2008. "Aux sources des théories positives : contribution à une analyse des changements de paradigme dans la recherche en comptabilité," ACCRA, Association francophone de comptabilité, vol. 14(2), pages 5-25.
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    11. Albert David & Armand Hatchuel & Romain Laufer, 2012. "Les nouvelles fondations des sciences de gestion : éléments d'épistémologie de la recherche en management," Post-Print hal-00748217, HAL.
    12. Kin-Wai Lee & Gillian Hian-Heng Yeo, 2016. "The association between integrated reporting and firm valuation," Review of Quantitative Finance and Accounting, Springer, vol. 47(4), pages 1221-1250, November.
    13. Judy Brown & Jesse Dillard, 2014. "Integrated reporting: On the need for broadening out and opening up," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(7), pages 1120-1156, August.
    14. Charl de Villiers & Elmar R. Venter & Pei†Chi Kelly Hsiao, 2017. "Integrated reporting: background, measurement issues, approaches and an agenda for future research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57(4), pages 937-959, December.
    15. Marielle Audrey Payaud & Alain-Charles Martinet & Fulbert Géro Amoussouga, 2014. "La contribution de la RSE aux objectifs d'un développement durable de l'ONU. Cadre d'analyse et propositions pour les pouvoirs publics des « pays les moins avancés »," Revue française de gestion, Lavoisier, vol. 0(8), pages 133-158.
    16. Christian Leuz & Peter D. Wysocki, 2016. "The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research," Journal of Accounting Research, Wiley Blackwell, vol. 54(2), pages 525-622, May.
    17. Julia Catharina Jensen & Nicola Berg, 2012. "Determinants of Traditional Sustainability Reporting Versus Integrated Reporting. An Institutionalist Approach," Business Strategy and the Environment, Wiley Blackwell, vol. 21(5), pages 299-316, July.
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