Search Results - subject:"Integrated reporting framework"

El concepto de informe integrado como innovación en reporting corporativo

Rivera-Arrubla, Yaismir Adriana; Zorio-Grima, Ana; … - In: Journal of innovation & knowledge : JIK 1 (2016) 3, pp. 144-155

Integrated reporting (IR) is one of the latest innovations regarding sustainability reporting and non-financial information in the world. Although some companies began IR practices in the 2000s (Eccles & Krzus, 2010), IR has only been recognized since 2010 as the best way to get a complete...

Persistent link: https://www.econbiz.de/10011846881

Contributions to an Improved Framework for Integrated Reporting

Oprisor, Tudor - In: Journal of Accounting and Management Information … 14 (2015) 3, pp. 483-507

Integrated Reporting Framework. We intend to study the incentives which determined the respondents to provide comments on …

Persistent link: https://www.econbiz.de/10015195880

Contributions to an improved framework for integrated reporting

Oprisor, Tudor - In: Journal of accounting & management information systems … 14 (2015) 3, pp. 483-507

Integrated Reporting Framework. We intend to study the incentives which determined the respondents to provide comments on …

Persistent link: https://www.econbiz.de/10011516003

Does the voluntary adoption of integrated reporting affect the value relevance of accounting information? : empirical evidence from Europe

Loprevite, Salvatore; Rupo, Daniela; Ricca, Bruno - In: International journal of managerial and financial accounting 11 (2019) 3/4, pp. 238-268

Persistent link: https://www.econbiz.de/10012162669

Assessing current company reports according to the IIRC integrated reporting framework

Kılıç, Merve; Kuzey, Cemil - In: Meditari Accountancy Research 26 (2018) 2, pp. 305-333

Reporting Council (IIRC) integrated reporting framework through analysis of whether and to what extent those reports include the … the adherence level of current company reports to the integrated reporting framework. Design/methodology/approach The … practices through the application of a checklist based upon the IIRC integrated reporting framework. Further, this study …

Persistent link: https://www.econbiz.de/10014937054

Analytical credit dataset, the integrated reporting framework and the banks' integrated reporting dictionary : do we overshoot? or do we undershoot?

Bier, Werner; Israël, Jean-Marc; Colangelo, Antonio; … - In: Journal of securities operations & custody 10 (2017/2018) 3, pp. 268-278

Persistent link: https://www.econbiz.de/10011890868

Integrated reports: disclosure level and explanatory factors

Rivera-Arrubla, Yaismir Adriana; Zorio-Grima, Ana; … - In: Social Responsibility Journal 13 (2017) 1, pp. 155-176

Purpose This paper aims to look into the new corporate reporting phenomenon, the so-called integrated reporting (IR), so as to assess the information level provided, identify trends and explore its determining factors. Design/methodology/approach This study looks into the IR disclosure level of...

Persistent link: https://www.econbiz.de/10015022241

Barriers to implementing the International Integrated Reporting Framework : A contemporary academic perspective

Dumay, John; Bernardi, Cristiana; Guthrie, James; La … - In: Meditari Accountancy Research 25 (2017) 4, pp. 461-480

all stakeholders with knowledge of the International Integrated Reporting Framework (<IRF>) and specifically of the …

Persistent link: https://www.econbiz.de/10014937092

THE INTEGRATED REPORTING FRAMEWORK: BETWEEN CHALLENGE AND INNOVATION

OPRIŞOR, Tudor - In: Network Intelligence Studies (2014) 3, pp. 85-94

Integrated Reporting has lately shown a great amount of interest for the business community, as it can offer a greater information value to all types of users. Thus, creating a proper framework for this type of reporting has been a top priority for the regulating bodies, with significant input...

Persistent link: https://www.econbiz.de/10011079542