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Keywords: Integrated report
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Journal Articles
Journal of Financial Reporting and Accounting (2025) 23 (6): 2659–2685.
Published: 29 November 2023
...Omar Hassan Ali Nada; Zsuzsanna Győri Purpose The aim of this study is to evaluate the adoption and quality of integrated reports in the European Union (EU). Design/methodology/approach The sample consists of 147 listed firms from the 18 EU countries during 2013–2020. This study creates...
Journal Articles
Journal of Financial Reporting and Accounting (2024) 22 (3): 677–700.
Published: 20 April 2022
...Cintia de Melo de Albuquerque Ribeiro; Flavio Ezequiel; Luis Perez Zotes; Julio Vieira Neto Purpose This paper aims to explore the nonfinancial drivers of value creation that influence an investment decision and present a set of drivers that contribute with a useful integrated reporting to its...
