A Comparative Empirical Analysis of the Determinants of Initiation of Integrated Reporting Practices in Japanese and UK Listed Companies: The View of Voluntary Disclosure Theory or Legitimacy Theory?

Kimitaka Nishitani

No DP2016-07, Discussion Paper Series from Research Institute for Economics & Business Administration, Kobe University

Pages: 26 pages
Date: 2016-02
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:kob:dpaper:dp2016-07

Access Statistics for this paper

More papers in Discussion Paper Series from Research Institute for Economics & Business Administration, Kobe University 2-1 Rokkodai, Nada, Kobe 657-8501 JAPAN. Contact information at EDIRC.
Bibliographic data for series maintained by Office of Promoting Research Collaboration, Research Institute for Economics & Business Administration, Kobe University ().