Determinants of the Adoption of Integrated Reports: An International Investigation
This study examines the determinants of companies’ reporting decisions. We employ three measures at the country-level: (1) investor protection, (2) trade union density, and (3) economic development. Regression model analysis was used to measure whether companies used integrated reports (IR) or tradi...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Pasundan
2020-06-01
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| Series: | Indonesian Journal of Sustainability Accounting and Management |
| Subjects: | |
| Online Access: | https://unpas.id/index.php/ijsam/article/view/209 |