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22.033  Articles
1 of 2.204 pages  |  10  records  |  more records»
The objective of this study is to assess the extent of integrated reporting (IR) practice with reference to the disclosure pattern and to examine its association with financial performance and market growth in the voluntary disclosure of manufacturing com... see more

The purpose of this study is to examine factors that affect companies presents the elements of integrated reporting in their annual reports and how its effect on the accuracy of earnings forecast analysis and information asymmetry. The independent variabl... see more

This study aims to find empirical evidence of the role of the audit committee and audit committee activities in moderating the effect of integrated reporting on firm value. WarpPLS version 7.0 is used as an analytical tool by using a sample of manufacturi... see more

This study aimed to examine the effect of the audit committee, independent commissioners and stakeholder pressure on integrated reporting either directly or moderated by profitability. The object of research was companies listed in Kompas100 index for thr... see more

In modern conditions, the possibilities of Accounting Reporting do not meet the tasks of contentment the information needs of users of accounting data, which are aimed at obtaining evidence of the stable and sustainable functioning of both the business en... see more

The article is devoted to the development of the conceptual foundations for the formation of information and analytical support for consumers of housing and communal services based on the implementation of integrated reporting in accounting practices of h... see more

Integrated Reporting up to now is still prepared voluntarily, so that there are still very few companies that implement it. Using secondary data obtained from published annual financial statements of 20 state owned enterprises (SOE’s) from 2012-2018 (140 ... see more

AbstractOrientation: The emergence and adoption of integrated reporting (IR) opens up a new agenda for improving the level of environmental disclosures, especially for listed companies. This study explores the environmental information disclosed by mining... see more

The purpose of this study is to examine factors that affect companies presents the elements of integrated reporting in their annual reports and how its effect on the accuracy of earnings forecast analysis and information asymmetry. The independent variabl... see more

1 of 2.204 pages  |  10  records  |  more records»