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...

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Bibliographic Details
Published in:	European Research on Management and Business Economics
Main Authors:	Pilar Tirado-Valencia, Marta de Vicente-Lama, Magdalena Cordobés-Madueño, Mercedes Ruiz-Lozano
Format:	Article
Language:	Spanish
Published:	Elsevier 2024-09-01
Subjects:	G39 M14 M41
Online Access:	http://www.sciencedirect.com/science/article/pii/S2444883424000159

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