Determinants of interconnected corporate information. Evidence of the connectivity principle in integrated reporting
This paper aims to deepen knowledge of the principle of connectivity between financial and non-financial information defined in the Integrated Reporting (IR) conceptual framework. We have created a multidimensional connectivity index that is used to assess the level of connectivity in reporting. The...
Salvato in:
| Autori principali: | , , , |
|---|---|
| Natura: | Artigo |
| Lingua: | Espanhol |
| Pubblicazione: |
Elsevier
2024-09-01
|
| Serie: | European Research on Management and Business Economics |
| Soggetti: | |
| Accesso online: | http://www.sciencedirect.com/science/article/pii/S2444883424000159 |
| Tags: |
Nessun Tag, puoi essere il primo ad aggiungerne!!
|