Multiple Capitals Disclosure in European Companies’ Integrated Reports: The Role of Organisational Complexity-Reference-Cited by-同舟云学术

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Multiple Capitals Disclosure in European Companies’ Integrated Reports: The Role of Organisational Complexity

Published:2023-01-02 Issue:1 Volume:20 Page:120-138
ISSN:1744-9480
Container-title:Accounting in Europe
language:en
Short-container-title:Accounting in Europe

Author:

Ahmed Abubakar¹^ORCID,Anifowose Mutalib²^ORCID,Salami Suleiman³,Abubakar Nuhu³^ORCID

Affiliation:

1. Department of Accounting, American University of Nigeria, Yola, Nigeria

2. Department of Accounting and Financial Management, Northumbria University – City Campus, Newcastle Business School, Newcastle upon Tyne, UK

3. Department of Accounting, Ahmadu Bello University, Zaria, Nigeria

Publisher

Informa UK Limited

Subject

Finance,Accounting,Business and International Management

Link

https://www.tandfonline.com/doi/pdf/10.1080/17449480.2022.2150979

Reference55 articles.

1. The Trend of Integrated Capitals Reporting: Asian Continental Perspective

2. International Cultural Diversification and Corporate Social Performance in Multinational Enterprises: The Role of Slack Financial Resources

3. The role of audit committee attributes in intellectual capital disclosures

4. Integrated reporting: an exploratory study of French companies

5. Corporate diversification and accrual and real earnings management

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1. A study of mediating and moderating effects on the relationship between audit quality and integrated reporting quality among Jordanian firms;Asian Review of Accounting;2024-09-03

2. Association Between Integrated Reporting Quality and Corporate Performance: Evidence from India;South Asian Journal of Management;2024-06-11

3. Regulating Sustainability Reporting in Europe: De Jure Harmonisation or De Facto Standardisation?;Accounting in Europe;2024-03-27

4. Value Relevance Research in Accounting and Reporting Domains: A Bibliometric Analysis;Accounting in Europe;2023-12-12

5. Board demographic characteristics, ownership structure, and multiple capitals disclosure: Evidence from heavily polluting firms;Heliyon;2023-06

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