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Corporate Governance, Integrated Reporting and the Use of Credibility-enhancing Mechanisms on Integrated Reports

Authors :
Ruizhe Wang
Tim Wang
Shan Zhou
Source :
European Accounting Review. 29:631-663
Publication Year :
2019
Publisher :
Informa UK Limited, 2019.

Abstract

The International Integrated Reporting Council (IIRC) and the South African King III Report on Governance emphasize the role of corporate governance in preparing a high-quality integrated report an...

Details

ISSN :
14684497 and 09638180
Volume :
29
Database :
OpenAIRE
Journal :
European Accounting Review
Accession number :
edsair.doi...........8f77e95079d7d85a1a26d376c12c97b3
Full Text :
https://doi.org/10.1080/09638180.2019.1668281