Institutional Investor Protection Pressures versus Firm Incentives in the Disclosure of Integrated Reporting
Author:
Affiliation:
1. Instituto Multidisciplinar de Empresa; Universidad de Salamanca; Spain
2. Universidad de Salamanca; Facultad de Economía y Empresa; Spain
Funder
Research Agency of the Spanish Government
Publisher
Wiley
Subject
Accounting
Link
http://onlinelibrary.wiley.com/wol1/doi/10.1111/auar.12172/fullpdf
Reference125 articles.
1. AccountAbility 2010 AccountAbility: Setting the Standard for Corporate Responsibility and Sustainable Development http://www.accountability.org/
2. Integrated Reporting: An Opportunity for Australia's Not-for-profit Sector;Adams;Australian Accounting Review,2011
3. Forcing Firms to Talk: Financial Disclosure Regulation and Externalities;Admati;Review of Financial Studies, Society for Financial Studies,2000
4. Asociación Española de Contabilidad y Administración de Empresas (AECA) 2011 Integrated Reporting, Project http://www.aeca.es
5. Differences in Governance Practice Between U.S. and Foreign Firms: Measurement, Causes, and Consequences;Aggarwal;Review of Financial Studies,2009
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