Abstract
Corporate financial reporting has rapidly evolved because of stakeholders’ increasing demands for transparent and non-financial information. Integrated reporting (IR), which merges financial and non-financial information in reporting and promotes integrated thinking, is increasingly used to meet such demand. The objective of this article is to analyze and synthesize the existing research, examines the current trends in research, and provides some issues for future research.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have