Meta-Analysis of the Determinant Factors in the Implementation of Integrated Reporting

Cristina Gabriela Cosmulese ()
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Cristina Gabriela Cosmulese: "Åžtefan cel Mare University", Suceava, Romania

Chapter 13 in 1st International Conference Global Ethics - Key of Sustainability (GEKoS), 2020, vol. 11, pp 117-128 from Editura Lumen

Abstract: The purpose of this article is to conduct a brief meta-analysis on the topic of integrated reporting (IR) in order to identify and highlight the main criticisms of this process. The main objective of the research concerned the study of specialised paper before and after the development and application of a conceptual framework regarding integrated reporting. In this respect, a few indexed papers in the ISI Web of Science will be analysed first and the meta-analysis will be performed using the cluster method. The results of the research will be a starting point for other research papers, in order to improve/perfect the economic-financial communication of the reporting entities and also in order to cover the deficiencies regarding the standardisation of IR.

Keywords: Integrated reporting; meta-analysis; economic-financial communication; standardization (search for similar items in EconPapers)
JEL-codes: F2 M1 M2 O2 O3 (search for similar items in EconPapers)
Date: 2020
ISBN: 978-1-910129-25-8
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Persistent link: https://EconPapers.repec.org/RePEc:lum:prchap:11-13

DOI: 10.18662/lumproc/gekos2020/13

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