Global Perspectives on Frameworks for Integrated Reporting: Emerging Research and Opportunities

Global Perspectives on Frameworks for Integrated Reporting: Emerging Research and Opportunities

Ioana Dragu (Babes-Bolyai University, Romania), Adriana Tiron-Tudor (Babes-Bolyai University, Romania) and Szilveszter Fekete Pali-Pista (Babes-Bolyai University, Romania)
Release Date: November, 2017|Copyright: © 2018 |Pages: 160
ISBN13: 9781522527534|ISBN10: 1522527532|EISBN13: 9781522527541|DOI: 10.4018/978-1-5225-2753-4

Description

Organizations rely on annual reports to communicate their value and create a sense of corporate community. Assessment of these communications is integral in determining the amount of relevant information disclosed.

Global Perspectives on Frameworks for Integrated Reporting: Emerging Research and Opportunities is a critical scholarly resource that examines the characteristics of communications released by organizations, and evaluates the compliance with the model proposed. Featuring coverage on a wide range of topics such as corporate citizenship, country-specific indicators, and modeling relations, this book is geared toward academicians, researchers, and students seeking current research on the application of integrated reporting models in relevant organizations.

Topics Covered

The many academic areas covered in this publication include, but are not limited to:

  • Corporate Citizenship
  • Country-Specific Indicators
  • Econometric Model
  • Framework Compliance
  • Modeling Relations
  • Organizational Characteristics

Table of Contents and List of Contributors

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Author(s)/Editor(s) Biography

Ioana Dragu is a PhD Student at Babes-Bolyai University, Faculty of Economics and Business Administration, Accounting and Audit Department. She graduated Finance and Banking English Line of Study within Faculty of Economics and Business Administration and then followed an MBA of two years in Managerial Accounting, Audit and Control. She started her research in corporate reporting and disclosure when she was still a student. Currently, she is writing her thesis on Integrated Reporting as the mixture between financial and non-financial information together, including in her topic sustainability disclosure practices. She published a series of papers on reporting practices and disclosure regarding financial and non-financial information. Her research interests incorporate sustainability insights and their integration into standard reporting practices and information disclosure.