@article{DURAK_2014, title={Factors Affecting The Companies’ Preferences On Integrated Reporting}, volume={3}, url={http://ijceas.com/index.php/ijceas/article/view/86}, abstractNote={The aim of this study is to reveal the factors affecting the companies’ preferences towards publishing integrated reports. By reviewing the literature, the factors are classified under two groups, namely; country-specific factors and firm-specific factors. The general results obtained from studies on integrated reporting shows that in countries where societal values prevail over individual values, where there is a high demand for information and where strong enforcement mechanisms exist, it is expected that companies are more likely to publish integrated reports. From a micro-level (firm specific) perspective, large and profitable companies with strong governance structure, whose Boards include diverse perspectives are accepted to be closer to integrated reporting.}, number={3-4}, journal={International Journal of Contemporary Economics and Administrative Sciences}, author={DURAK, Mustafa Gürol}, year={2014}, month={Oct.}, pages={68–85} }