Does board monitoring affect integrated reporting disclosure for better transparency and sustainability?
The growing of stakeholders' demand for better corporate transparency has derived firms to adopt integrated reporting. Thus, this study aims to examine the impact of firm's board of directors on integrated reporting practice. In particular, this study investigates how board characteristics...
| 發表在: | Universal Journal of Accounting and Finance |
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| 主要作者: | |
| 格式: | Article |
| 語言: | English |
| 出版: |
Horizon Research Publishing
2021
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| 在線閱讀: | https://www.scopus.com/inward/record.uri?eid=2-s2.0-85118152175&doi=10.13189%2fujaf.2021.090515&partnerID=40&md5=f30d3a42a0c21e84e6ee7c82b060a506 |