...Tasawar Nawaz; Sazida Khanam Purpose The purpose of this paper is to present a comprehensive systematic literature review of 78 empirical studies published from 2012 to 2025 on the determinants of integrated reporting ( IR ). This paper synthesises a decade of evidence to identify, classify...

...Kristina Rudžionienė; Rasa Kanapickienė; Rūta Klimaitienė Purpose The purpose of this research is to identify and analyse the determinants influencing non-financial reporting among Lithuanian companies, focusing on both mandatory and voluntary disclosures. The research tasks include identifying...

.... SMEs IFRS Countries Adoption Determinants In 2009, the International Accounting Standards Board (IASB) published the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs), which is intended to be applied by private entities that do not have public...

...-based disclosure in several countries of the Middle East region, which do not allow generalizing the results of these studies to other countries in this region. In addition, most of these studies are limited to analyzing the determinants of the financial information’s disclosure on the websites...

... and measurement proxies of independent variables. Design/methodology/approach This study conducts a meta-analytic review for 59 research papers to synthesise quantitatively the results of previous literature on the determinants of internet reporting. This study uses Hunter and Schmidt’s (2004) procedures...

... analysis is built on an unbalanced panel data set comprising 175 observations of 35 top European banks over the period 2009-2013. To this end, the empirical data are collected from Bankscope and a comprehensive set of internal characteristics is examined. Findings All the determinant variables included...