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Factors Affecting The Companies’ Preferences On Integrated Reporting
International Journal of Contemporary Economics and Administrative Sciences
View Archive Info| Field | Value | |
| Title |
Factors Affecting The Companies’ Preferences On Integrated Reporting
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| Creator |
DURAK, Mustafa Gürol
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| Subject |
Sustainability, Integrated Reporting, Social Responsibility
M41, M14, M48 |
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| Description |
The aim of this study is to reveal the factors affecting the companies’ preferences towards publishing integrated reports. By reviewing the literature, the factors are classified under two groups, namely; country-specific factors and firm-specific factors. The general results obtained from studies on integrated reporting shows that in countries where societal values prevail over individual values, where there is a high demand for information and where strong enforcement mechanisms exist, it is expected that companies are more likely to publish integrated reports. From a micro-level (firm specific) perspective, large and profitable companies with strong governance structure, whose Boards include diverse perspectives are accepted to be closer to integrated reporting.
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| Publisher |
IJCEAS
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| Contributor |
—
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| Date |
2014-10-18
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion — |
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| Format |
application/pdf
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| Identifier |
http://www.ijceas.com/index.php/ijceas/article/view/86
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| Source |
International Journal of Contemporary Economics and Administrative Sciences; Vol 3, No 3-4 (2013); 68-85
1925-4423 |
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| Language |
eng
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| Relation |
http://www.ijceas.com/index.php/ijceas/article/view/86/pdf
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