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Global perspectives on frameworks for integrated reporting : emerging research and opportunities

Author: Ioana Dragu; Adriana Tiron-Tudor; Szilveszter Fekete Pali-Pista
Publisher: Hershey : Business Science Reference, [2018] ©2018
Edition/Format:   eBook : Document : EnglishView all editions and formats
Summary:
"This book develops a conceptual framework for integrated reporting with the purpose of determining the disclosure level for the elements included in the framework and to establish an integration scale and defines a set of impact factors for IR, therefore investigates the causality effect in relation to integrated reporting"--
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Genre/Form: Electronic books
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Ioana Dragu; Adriana Tiron-Tudor; Szilveszter Fekete Pali-Pista
ISBN: 9781522527541 1522527540
OCLC Number: 1009042563
Description: 1 online resource.
Contents: Introduction --
Testing the framework on a sample of companies that are models of best corporate citizenship --
Analysing if compliance with our framework depends on organizational characteristics and country-specific indicators --
Modelling the relation between integrated reporting and organizational and country-level characteristics on the degree of ir disclosure --
Results and interpretation --
Developing a framework on integrated reporting from the perspective of accountancy profession --
Analysis of results and conclusion.
Responsibility: by Ioana Dragu, Adriana Tiron-Tudor, and Szilveszter Fekete Pali-Pista.

Abstract:

"This book develops a conceptual framework for integrated reporting with the purpose of determining the disclosure level for the elements included in the framework and to establish an integration scale and defines a set of impact factors for IR, therefore investigates the causality effect in relation to integrated reporting"--

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