Accounting for the value expectations of customers: Re-imagining the Integrated Reporting initiative
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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