Theories and future directions on integrated reporting research
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Accountancy (953)
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COJOCARU (BĂRBIERU), Ana-Carolina. Teoriile și direcțiile viitoare privind cercetarea raportării integrate. In: Provocările contabilităţii în viziunea tinerilor cercetători, Ed. Ediția a 6-a, 11-12 martie 2022, Chişinău. Chişinău: 2022, Ediția a 6-a, pp. 8-15. DOI: https://doi.org/10.5281/zenodo.6683808
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Provocările contabilităţii în viziunea tinerilor cercetători
Ediția a 6-a, 2022
Conferința "Provocările contabilităţii în viziunea tinerilor cercetători"
Ediția a 6-a, Chişinău, Moldova, 11-12 martie 2022

Theories and future directions on integrated reporting research

Teoriile și direcțiile viitoare privind cercetarea raportării integrate

DOI:https://doi.org/10.5281/zenodo.6683808
CZU: 657.37:657.1
JEL: M40, M41

Pag. 8-15

Cojocaru (Bărbieru) Ana-Carolina
 
Academia de Studii Economice din Moldova
 
 
Disponibil în IBN: 6 februarie 2023


Rezumat

Over the years, stakeholders' demands for transparency and non-financial aspects of company have spurred the evolution of reporting. Integrated reporting nowadays effectively integrates financial and non-financial variables and fosters integrated corporate thinking. As a result, the integrated report emerges as a reporting trend that should not be overlooked, with the goal of this work being to look into the theories and future research prospects of this reporting modality. A variety of research methodologies were employed to fulfill the intended aims, including bibliographic analysis, deduction, induction, and comparison.

Cuvinte-cheie
integrated reporting, integrated reporting framework, integrated reporting theories, future research directions

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