Search Results

For researchers and managers interested in performance measurement, this volume includes innovative research that sheds light on topics such as the determinants

The increasingly crucial role of companies’ non-financial disclosure (NFD) and integrated reporting (IR) has led to a lively debate among academics, practitio

This book critically examines the implementation and adoption of integrated reporting (IR) in organizations and corporations. A relatively new area of policy an

Although the need to expand the boundaries of financial reporting has been discussed since the mid-1990s, little consideration has been given to the evolution a

This book investigates the going-concern principle in the non-financial disclosure by companies in the international scenario proposing concepts and challenges