Abeywardana, N.L.E.; Azam, S. M. Ferdous; Kevin Low, L.T. - In: Journal of Financial Reporting and Accounting 22 (2022) 5, pp. 1085-1118
Purpose This study aims to offer empirical evidence on how integrated thinking affects the integrated reporting (IR) practice and how integrated thinking originates from board and management involvement, cross-functional integration and integral link between capitals and strategies....
