This paper aims to research the topics related to risk included in non-financial disclosure
(NFD) of companies listed on the Warsaw Stock Exchange (WSE) and explore factors that …

This study examines the impact of environmental, social, and governance (ESG) disclosure
on integrated reporting disclosure quality (IRDQ) and the moderating role of board of …

Tujuan dari penelitian ini adalah untuk menganalisis dan membuktikan pengaruh
Tatakelola Perusahaan (Goog Corporat Governance) terhadap pentingnya penerapan …

The aim of this study is to evaluate the effect of managerial ownership on integrated
reporting of non-financial services firms in Nigeria with firm size as the moderating variable …

This paper aims to investigate the impact of corporate governance on the quality of
integrated reporting. Corporate governance includes internal (board size, board …

State-Owned Enterprises (SOEs) in Indonesia are important economic actors in the national
economy. However, SOEs have problems with accountability and financial transparency …

The development and globalisation of the world's economies and the growing number of
multinationals contribute to a huge flow of financial and non-financial information. The …

This study examines the moderating effect of firm size on the association between
institutional ownership and integrated reporting of listed nonfinancial services firms in …

Investor protection has suffered some setback lately; however, corporate reporting and
recently integrated reporting (IR) is expected to provide a solution. Thus, this study became …

The purpose of this research is to identify the determinants and consequences of integrated
reporting disclosure. The sample was collected from 103 publicly traded manufacturing …