Determinants of interconnected corporate information. Evidence of the connectivity principle in integrated reporting
This paper aims to deepen knowledge of the principle of connectivity between financial and non-financial information defined in the Integrated Reporting (IR) conceptual framework. We have created a multidimensional connectivity index that is used to assess the level of connectivity in reporting. The...
| Published in: | European Research on Management and Business Economics |
|---|---|
| Main Authors: | , , , |
| Format: | Article |
| Language: | Spanish |
| Published: |
Elsevier
2024-09-01
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| Subjects: | |
| Online Access: | http://www.sciencedirect.com/science/article/pii/S2444883424000159 |