The DOI matches its Crossref record; 4 of the 4 references it cites were found in a registry or an index.
Integrated reporting: background, measurement issues, approaches and an agenda for future research
Open accessAbstract
We discuss the background to integrated reporting, a new reporting framework focused on firms’ future value creation narrative. We consider why integrated reporting is an area of interest for the accounting profession, accountants, investors, regulators and managers. We provide an overview of the integrated reporting literature, discuss measurement and research design issues to take into account when designing studies on integrated reporting and identify approaches and set an agenda for future research.
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Cites
Dhaliwal, D. S., Radhakrishnan, S., Tsang, A., & Yang, Y. G. (2012) · The Accounting Review · doi:10.2308/accr-10218 · Cited by 1,916
Firm-value effects of carbon emissions and carbon disclosures
Matsumura, E. M., Prakash, R., & Vera-Muñoz, S. C. (2014) · The Accounting Review · doi:10.2308/accr-50629 · Cited by 1,681
Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most
LANG, M., LINS, K. V., & MAFFETT, M. (2012) · Journal of Accounting Research · doi:10.1111/j.1475-679x.2012.00442.x · Cited by 821
Discretionary compliance with mandatory environmental disclosures: Evidence from SEC filings
Peters, G. F., & Romi, A. M. (2013) · Journal of Accounting and Public Policy · doi:10.1016/j.jaccpubpol.2013.04.004 · Cited by 158
Cited by
The expansion of non-financial reporting: an exploratory study
Stolowy, H., & Paugam, L. (2018) · Accounting and Business Research · doi:10.1080/00014788.2018.1470141 · Cited by 328
Metadata
- Authors
- de Villiers, C., Venter, E. R., & Hsiao, P. K.
- Venue
- Accounting & Finance
- Publisher
- Wiley
- Published
- 2016-10-17
- Volume
- 57
- Issue
- 4
- Pages
- 937-959
- ISSN
- 0810-5391 (ISSN-L)
- 1467-629X
- OpenAlex
- W2538402389
- Cited by
- 401
- References
- 4
- FWCI
- 61.65
- Type
- journal article
- Language
- en
- Open access
- green
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