Purpose–The purpose of this paper is to build on Dumay and Cai's (2014) prior research to
provide a deeper analysis of the problems associated with using content analysis (CA) as a …

Integrated reporting is the latest novelty in the corporate reporting field. It is a tool capable of
better representing the capacity of companies to create value over time. In recent years …

The limits of financial disclosure in meeting the investors' needs have led to the request for
reporting frameworks capable of incorporating information of different nature. Integrated …

Purpose The purpose of this paper is to examine the effect of intellectual capital (IC) on
financial performance (FP) for Indian companies listed on the Centre for Monitoring Indian …

In this paper we explore whether a number of elements influence the levels of corporate
social responsibility (CSR) disclosure in the annual reports of Polish companies. These …

Purpose The relationships between integrated reporting quality (IRQ) and corporate
governance characteristics have been studied extensively, but the results are still …

Purpose–The aim of this study is to investigate the potential effects of corporate governance
and financial characteristics on the extent of corporate social responsibility (CSR) disclosure …

Purpose–This study aims to investigate the relationship between corporate governance and
financial characteristics and the extent of corporate social responsibility (CSR) disclosure in …

We apply meta-analysis to a sample of 64 empirical studies to identify potential moderators
to the relationship between board, audit committee characteristics and voluntary disclosure …

The amount of literature on IR has grown over the last few years, but while particular
attention has been paid to the variables that can play a role in IR adoption, IR quality and its …