Do mandatory and voluntary adoption of integrated and sustainability reporting influence value creation?

M Asadi, G Mansourfar, S Homayoun… - Journal of Accounting & …, 2024 - emerald.com
Purpose This paper aims to investigate how integrated reporting quality (IRQ), as well as
comprehensive disclosure score (CDS)(ie incorporating integrated and sustainable …

Exploring the disclosure quality of integrated reporting in India

S Devarapalli, LM Mohapatra… - … of Managerial and …, 2024 - inderscienceonline.com
Information is one of the elementary and important tools assessed by the corporate
stakeholders for strong decision making. Further, providing accurate, transparent, and …

The impact of integrated reporting approach on sustainability performance of state-owned enterprises

Y Sun - Environment, Development and Sustainability, 2024 - Springer
Sustainability—encompassing environmental and social responsibilities along with
corporate governance—is crucial for the sustainable development of state-owned …

Big Data Analytical for Sustainable Information Quality in an Emerging Market

IRL de Paula, JV Rodrigues, SRM Oliveira - Procedia Computer Science, 2024 - Elsevier
Sustainability-oriented decision-making requires adequate information and dedicated
information technology support. However, integrating economic, social and environmental …

Integrated Reporting Quality: Value creation and Accounting Information Relevance

M Asadi, G Mansourfar, S Homayoun… - Financial Accounting …, 2024 - jfak.journals.ikiu.ac.ir
Purpose: The aim of this study is reviewing the effect of integrated reporting quality on value
creation and accounting information relevance. Method: The sample comprises 161 firm that …

A SYSTEMATIC LITERATURE REVIEW: NONFINANCIAL DRIVERS PADA INTEGRATED REPORTING

L Damayanti, T Dewayanto - Diponegoro Journal of …, 2023 - ejournal3.undip.ac.id
The purpose of this study is to examine and find out what nonfinancial drivers variables
affect integrated reporting. This study uses the systematic literature review (SLR) method to …

The Impact of Intellectual Capital and Corporate Governance on Bank Performance in Vietnam

TP Ngoc, VH Duc - Tạp chí Nghiên cứu Tài chính-Marketing, 2023 - jfm.edu.vn
Purpose–The importance of corporate governance and intellectual capital on financial
performance has largely been ignored in emerging markets. The banking sector is …