Is integrated reporting determined by a country's legal system? An exploratory study

By José-Valeriano Frías-Aceituno, Lázaro Rodríguez‐Ariza, Isabel‐María García‐Sánchez. 2013

381 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/31900fa7261cd19ff90f2672042031c93ca59c19

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Citations in the corpus

Integrated reporting of environmental, social, and governance and financial data: Does the market value integrated reports? (2020, background): “It should be noted that conducting an IR is a costly process that small and medium enterprises are most probably not able to procure (Berthelot et al., 2012; Frías-Aceituno et al., 2013).”
Integrated information and the cost of capital (2017, result): “Another study conducted by the same authors, Frías-Aceituno, Rodríguez-Ariza, and García-Sánchez (2013), focused the analysis on the role of the disclosure in the size, activity, independence and diversity of the administrative council, which are related to the growth of this voluntary new kind of…”
Integrated reporting: A structured literature review (2016, background): “Reference Article CPY 1 Frías-Aceituno, Rodriguez-Ariza, and Garcia-Sanchez (2013a) The Role of the Board in the Dissemination of Integrated Corporate Social Reporting 26 2 Frías-Aceituno et al. (2015) Explanatory Factors of Integrated Sustainability and Financial Reporting 25 3 Flower (2015) The…”
Determinants of forward-looking disclosures in integrated reporting (2018, background): “Our ﬁ ndings are consistent with those reported by Barako and Brown (2008), Rao et al. (2012) and Frias-Aceituno et al. (2013a).”
Integrated reporting: The current state of empirical research, limitations and future research implications (2016, background): “According to Frias-Aceituno et al. (2013b), a larger number of board members and their more substantial experience and broader diversity of backgrounds increase the likelihood and level of integration of the various reports prepared by the relevant organization.”
Corporate social responsibility disclosure (CSRD) determinants of listed companies in Palestine (PXE) and Jordan (ASE) (2014, background): “In recent years, companies’ responsibilities towards society have expanded significantly (Frı́as-Aceituno et al. 2013).”