Effects of Integrated Reporting on Corporate Disclosure Practices regarding the Capitals and Performance

Integrated reporting promotes changing the internal processes of companies to generate improved performance. One way toward this goal is to use integrated thinking as a tool to achieve a ‘better understanding of the factors that materially affect an organization’s ability to create value over tim...

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Bibliographic Details
Main Authors: Alina Almășan, Cristina Circa, Mădălina Dumitru, Raluca Gina Gușe, Dragoș Marian Mangiuc
Format: Article
Language:English
Published: Academy of Economic Studies of Bucharest 2019-08-01
Series:Amfiteatru Economic
Subjects:
Online Access:http://www.amfiteatrueconomic.ro/temp/Article_2840.pdf