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Title: | Theories and future directions on integrated reporting research |
Other Titles: | Teorii și direcții viitoare privind studiul raportării integrate |
Authors: | Cojocaru (Bărbieru), Ana-Carolina |
Keywords: | integrated reporting integrated reporting framework integrated reporting theories future research directions |
Issue Date: | Mar-2022 |
Publisher: | ASEM |
Abstract: | Over the years, stakeholders' demands for transparency and non-financial aspects of company have spurred the evolution of reporting. Integrated reporting nowadays effectively integrates financial and non-financial variables and fosters integrated corporate thinking. As a result, the integrated report emerges as a reporting trend that should not be overlooked, with the goal of this work being to look into the theories and future research prospects of this reporting modality. A variety of research methodologies were employed to fulfill the intended aims, including bibliographic analysis, deduction, induction, and comparison. CZU: 657.37:657.1; JEL: M40, M41; DOI 10.5281/zenodo.6683808 |
Description: | COJOCARU (BĂRBIERU), Ana-Carolina. Theories and future directions on integrated reporting research = Teorii și direcții viitoare privind studiul raportării integrate. In: Provocările contabilităţii în viziunea tinerilor cercetători [Resursă electronică]: Conf. şt. intern. studenţească, ISSC 2022: Culegere de articole ştiinţifice, Ed. a 6-a, 11-12 martie 2022. Chişinău: ASEM, 2022, pp. 8-15. ISBN 978-9975-155-87-8 (PDF). |
URI: | https://irek.ase.md:443/xmlui/handle/123456789/2213 |
ISBN: | 978-9975-155-87-8 (PDF) |
Appears in Collections: | 2.Articole |
Files in This Item:
File | Description | Size | Format | |
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Ana-Carolina COJOCARU (BĂRBIERU)_Svetlana MIHAILA_ISSC_2022.pdf | 900.47 kB | Adobe PDF | ![]() View/Open |
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