Publication: Integrated Reporting Quality: Institutional Antecedents And Consequence On Firm Performance
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Date
2022-09
Authors
Wong Kar Shun
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Abstract
Integrated reporting (IR) is a novel concept of corporate reporting which has drawn immense interest among academics, practitioners, and regulators over the last decade. Primarily using institutional theory, this study endeavours to examine a set
of institutional isomorphic influences towards IR quality and the role of board independence in moderating such influences.
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Keywords
Integrated Reporting Quality , Institutional Antecedents And Consequence On Firm Performance