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Ultima descărcare din IBN: 2024-04-11 20:58 |
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657:005.9 (3) |
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SM ISO690:2012 COJOCARU (BĂRBIERU), Ana-Carolina, MIHAILĂ, Svetlana, GROSU, Veronica. Integrated reporting quality determinants: the case of basic materials and industrial companies. In: Journal of Social Sciences, 2023, vol. 6, nr. 4, pp. 6-17. ISSN 2587-3490. DOI: https://doi.org/10.52326/jss.utm.2023.6(4).01 |
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Journal of Social Sciences | ||||||
Volumul 6, Numărul 4 / 2023 / ISSN 2587-3490 /ISSNe 2587-3504 | ||||||
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DOI:https://doi.org/10.52326/jss.utm.2023.6(4).01 | ||||||
CZU: 657:005.9 | ||||||
Pag. 6-17 | ||||||
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Rezumat | ||||||
This study investigates the determinants of integrated reporting quality in the context of basic materials and industrial companies. The motivation stems from the need to enhance reporting quality and provide guidance to companies and academia. Specific hypotheses were formulated, including the influence of profitability, company size, age, and board size on integrated reporting quality. The research aims to offer insights into these factors' impact. The study employs a mixed-method approach involving quantitative regression analysis and qualitative content analysis. Findings reveal that profitability is not a significant determinant of integrated reporting quality, while larger companies exhibit higher-quality reports. Younger firms tend to present more elaborate reports. The study validates the role of board size in enhancing reporting quality. These results contribute to refining integrated reporting standards, enhancing transparency, and guiding strategic decisions for sustainable development. |
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Cuvinte-cheie corporate transparency, empirical analysis, integrated reporting factors, sustainability, transparență corporativă, analiză empirică, factorii raportării integrate, sustainabilitate |
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