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...
Saved in:
| Main Authors: | , , , |
|---|---|
| Format: | Article |
| Language: | Spanish |
| Published: |
Elsevier
2024-09-01
|
| Series: | European Research on Management and Business Economics |
| Subjects: | |
| Online Access: | http://www.sciencedirect.com/science/article/pii/S2444883424000159 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|