The how and why of integrated reporting in a public health care organization: The stakeholders' perspective
Sign Up to like & getrecommendations! Published in 2020 at "Business Strategy and The Environment"
DOI: 10.1002/bse.2463
Abstract: Despite the widespread calls for in‐depth case studies on adoption of the International Integrated Reporting Council Framework, in practice, it appears to be underexplored, above all in the public sector. Our aim is to explore… read more here.
Keywords: health care; care organization; organization; public health ... See more keywords
In Pursuit of a ‘Single Source of Truth’: from Threatened Legitimacy to Integrated Reporting
Sign Up to like & getrecommendations! Published in 2017 at "Journal of Business Ethics"
DOI: 10.1007/s10551-014-2423-1
Abstract: This paper explores one organisation’s journey into non-financial reporting, initially motivated by a crisis in public confidence that threatened the organisation’s legitimacy to the present with the organisation embracing integrated reporting. The organisation’s journey is… read more here.
Keywords: organisation; single source; pursuit single; legitimacy ... See more keywords
Integrated reporting and the performativity of intellectual capital
Sign Up to like & getrecommendations! Published in 2018 at "Journal of Management and Governance"
DOI: 10.1007/s10997-018-9443-7
Abstract: The research investigates how intellectual capital (IC) is problematised in the context of integrated reporting. Drawing on a performative approach to IC, the paper explores the role of organisational actors in defining, classifying and valuing… read more here.
Keywords: organisational actors; intellectual capital; process; integrated reporting ... See more keywords
It’s a matter of trust: Exploring the perceptions of Integrated Reporting preparers
Sign Up to like & getrecommendations! Published in 2017 at "Critical Perspectives on Accounting"
DOI: 10.1016/j.cpa.2017.08.001
Abstract: In December 2013, the International Integrated Reporting Council (IIRC) proposed an outline framework for an Integrated Report. Despite the significance of this development, we currently know little about it, and even less about the views… read more here.
Keywords: matter trust; trust exploring; trust; report ... See more keywords
Accounting for the value expectations of customers: Re-imagining the Integrated Reporting initiative
Sign Up to like & getrecommendations! Published in 2020 at "Critical Perspectives on Accounting"
DOI: 10.1016/j.cpa.2020.102244
Abstract: Abstract This paper contributes to the critique of Integrated Reporting as a prelude to begin to re-imagine it as a potentially progressive development. Although it is possible to identify a number of important grounds on… read more here.
Keywords: reporting initiative; imagining integrated; integrated reporting; value ... See more keywords
Does voluntary integrated reporting reduce information asymmetry? Evidence from Europe and Asia
Sign Up to like & getrecommendations! Published in 2020 at "Heliyon"
DOI: 10.1016/j.heliyon.2020.e05602
Abstract: The purpose of this research is to examine the effect of voluntary integrated reporting on information asymmetry in European and Asian firms and investigate size as a moderator variable to this relationship. Using a final… read more here.
Keywords: voluntary integrated; information; information asymmetry; europe asia ... See more keywords
Integrated reporting and changes in management control systems in large Japanese companies
Sign Up to like & getrecommendations! Published in 2020 at "Corporate Governance"
DOI: 10.1108/cg-06-2020-0238
Abstract: Purpose This study aims to examine the integration of integrated reporting (IR) into the formal control systems (FCSs) early adopters use to implement IR, and investigate whether it drives informal control systems (ICSs) change at… read more here.
Keywords: control systems; large japanese; reporting changes; japanese companies ... See more keywords
Board characteristics and integrated reporting quality: evidence from ESG European companies
Sign Up to like & getrecommendations! Published in 2021 at "Euromed Journal of Business"
DOI: 10.1108/emjb-11-2020-0121
Abstract: PurposeThe aim of this study is to analyze the possible relationship between board characteristics and integrated reporting quality in an international setting.Design/methodology/approachTo test the study's hypotheses, the authors applied linear regressions with a panel data,… read more here.
Keywords: characteristics integrated; quality; reporting quality; integrated reporting ... See more keywords
Toward an integrated reporting framework in higher education institutions: evidence from a public university
Sign Up to like & getrecommendations! Published in 2021 at "International Journal of Sustainability in Higher Education"
DOI: 10.1108/ijshe-12-2020-0504
Abstract: Purpose The main purpose of this paper is to evaluate to what extent a public university, named Yildiz Technical University, integrated report provides disclosure on International Integrated Reporting Council (IIRC) content elements, suggesting the presence… read more here.
Keywords: reporting framework; university; public university; integrated reporting ... See more keywords
Integrated reporting quality and cost of debt financing
Sign Up to like & getrecommendations! Published in 2021 at "Journal of Applied Accounting Research"
DOI: 10.1108/jaar-04-2021-0097
Abstract: PurposeIn recent years, policymakers have increasingly pushed firms to disclose non-financial information. In Europe, integrated reporting (IR) is an increasingly adopted tool to fully comply with the requirements of the Directive 2014/95/EU. This study aims… read more here.
Keywords: quality; quality cost; integrated reporting; cost debt ... See more keywords
Integrated reporting and cost of capital in sub-Saharan African countries
Sign Up to like & getrecommendations! Published in 2021 at "Journal of Applied Accounting Research"
DOI: 10.1108/jaar-10-2020-0214
Abstract: PurposeGiven the significant role of both integrated reporting and cost of capital in the survival and prosperity of a firm, it is essential to understand their relationship by investigating whether integrated reporting influences the cost… read more here.
Keywords: cost capital; reporting cost; integrated reporting; study ... See more keywords