Saying more with less? Disclosure conciseness, completeness and balance in Integrated Reports
By G. Melloni, Ariela Caglio, P. Perego. 2017
372 citations recorded by the source corpus.
Subfields: Accounting, Management Information Systems, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/4a610c0854d1fa0b32eadb048372e558b034bf61
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In Accounting
In Management Information Systems
In Strategy and Management
Citations in the corpus
- The readability of integrated reports (2017, methodology): “…are various approaches to impression management in corporate reporting, with the majority of these focussed on ways to hide negative information and promote positive information (Brennan et al., 2009; Maas, Schaltegger, & Crutzen, 2016; Melloni et al., 2017; Stacchezzini, Melloni, & Lai, 2016).”
- Informational Content and Assurance of Textual Disclosures: Evidence on Integrated Reporting (2019, neutral): “The focus on the scope of information is in line with the IIRC Framework (Bernardi & Stark, 2018; IIRC, 2013; Melloni et al., 2017).”
- Disclosure on the Sustainable Development Goals – Evidence from Europe (2021, neutral): “With the rise in computing power, computer-assisted textual analysis has gained increasing attention in various fields of academic research, including finance and accounting research (for an overview, see Loughran & McDonald, 2016) and CSR disclosure research (Cho et al., 2010; Hummel et al., 2020; ”