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Investigating risk disclosures in Italian integrated reports

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Published in 2020 at "Meditari Accountancy Research"

DOI: 10.1108/medar-10-2019-0596

Abstract: Purpose The paper identifies the types of risks disclosed by Italian organisations using integrated reporting (IR). This paper aims to understand the level and features of risk disclosure with the adoption of IR. Design/methodology/approach The… read more here.

Keywords: integrated reports; risk; investigating risk; risk disclosures ... See more keywords