The determinants of the integrated reporting as a tool for high quality of financial reporting

This study tries to offer a critical evaluation of the advances in the context of integrated reporting as a new element of accounting and social information on the social sustainability of companies. Based on a dataset of 380 observations from 95 companies listed on the Johannesburg Stock Exchange...

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Bibliographic Details
Format: Article
Language:English
Published: Universidade de Santiago de Compostela 2023-10-01
Series:Revista Galega de Economía
Online Access:https://ojs3usc.devxercode.es/index.php/ubr/article/view/4521
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