Systematic review of integrated reporting: Recent trend and future research agenda
C Nwachukwu - Journal of Financial Reporting and Accounting, 2022 - emerald.com
Purpose Integrated reporting () promotes transparency in corporate reporting and
communicate detailed information on how a firm creates value in the short, medium and long …
communicate detailed information on how a firm creates value in the short, medium and long …
The role of board of directors in intellectual capital disclosure after the advent of integrated reporting
Intellectual capital is an important tool for strengthening a firm's competitive advantage and
hel** it achieve its medium‐and long‐term financial objectives. Currently accepted …
hel** it achieve its medium‐and long‐term financial objectives. Currently accepted …
Using a technology acceptance model to determine factors influencing continued usage of mobile money service transactions in Ghana
Investigating and exploring factors influencing the continued usage and acceptance of
mobile money transaction services in Ghana. The study employed the Technology …
mobile money transaction services in Ghana. The study employed the Technology …
Diffusion of integrated reporting, insights and potential avenues for future research
This study reviews the diffusion of integrated reporting (IR) research. The systematic
literature review method is used to review the effects of IR at the organisational level …
literature review method is used to review the effects of IR at the organisational level …
The effect of intellectual capital on fraud in financial statements
Purpose The purpose of this present study is to assess the impact of intellectual capital (IC)
on fraud in listed firms' financial statements on the Tehran Stock Exchange (TSE). In other …
on fraud in listed firms' financial statements on the Tehran Stock Exchange (TSE). In other …
A critical reflection on voluntary corporate non-financial and sustainability reporting and disclosure: lessons learnt from two case studies on integrated reporting
Purpose This study aims to provide a critical assessment of developments in the field of
voluntary corporate non-financial and sustainability reporting and disclosure (VRD). The …
voluntary corporate non-financial and sustainability reporting and disclosure (VRD). The …
Institutional environment and environmental, social and governance accounting among banks in West Africa
H Maama - Meditari Accountancy Research, 2021 - emerald.com
Purpose This study investigated the influence of institutional environment on the
environmental, social and governance (ESG) accounting practices of banks in West Africa …
environmental, social and governance (ESG) accounting practices of banks in West Africa …
Corporate Social Responsibility due diligence among European companies: The results of an interventionist research project with accountability and political …
For decades, companies found in international protocols and standards an alternative
source of normative guidance to operatively implement sustainability policies at an …
source of normative guidance to operatively implement sustainability policies at an …
Achieving financial sustainability in Ghana's banking sector: is environmental, social and governance reporting contributive?
H Maama - Global Business Review, 2021 - journals.sagepub.com
Despite banks not having any significant direct negative impacts on the environment and
society, they adopt environmental, social and governance (ESG) accounting. Meanwhile …
society, they adopt environmental, social and governance (ESG) accounting. Meanwhile …
Intellectual capital accounting in the age of integrated reporting: a commentary
Integrated reporting (IR) is gaining popularity among organisations globally. Within just six
years since the release of the first international guideline for IR entitled “Towards integrated …
years since the release of the first international guideline for IR entitled “Towards integrated …