Factors Affecting The Companies’ Preferences On Integrated Reporting
الكلمات المفتاحية:
Sustainability، Integrated Reporting، Social Responsibilityالملخص
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.
التنزيلات
منشور
كيفية الاقتباس
إصدار
القسم
الرخصة
The Author(s) must make formal transfer of copyright for each article prior to publication in the International Journal of Contemporary Economics and Administrative Sciences. Such transfer enables the Journal to defend itself against plagiarism and other forms of copyright infringement. Your cooperation is appreciated. You agree that copyright of your article to be published in the International Journal of Contemporary Economics and Administrative Sciences is hereby transferred, throughout the World and for the full term and all extensions and renewals thereof, to International Journal of Contemporary Economics and Administrative Sciences.
The Author(s) reserve(s): (a) the trademark rights and patent rights, if any, and (b) the right to use all or part of the information contained in this article in future, non-commercial works of the Author's own, or, if the article is a "work-for-hire" and made within the scope of the Author's employment, the employer may use all or part of the information contained in this article for intra-company use, provided the usual acknowledgements are given regarding copyright notice and reference to the original publication.
The Author(s) warrant(s) that the article is Author's original work, and has not been published before. If excerpts from copyrighted works are included, the Author will obtain written permission from the copyright owners and shall credit the sources in the article. The author also warrants that the article contains no libelous or unlawful statements, and does not infringe on the rights of others. If the article was prepared jointly with other Author(s), the Author agrees to inform the co-Author(s) of the terms of the copyright transfer and to sign on their behalf; or in the case of a "work-for-hire" the employer or an authorized representative of the employer.
The journal is registered with the ISSN : 1925-4423.
IJCEAS is licensed under a Creative Commons Attribution 4.0 International License.
This license lets others distribute, remix, tweak, and build upon your work, even commercially, as long as they credit you for the original creation. This is the most accommodating of licenses offered. Recommended for maximum dissemination and use of licensed materials.
