The role of ownership structure in integrated reporting policies

Integrated reporting (IR) is used to demonstrate a firm's capacity to create value in the short, medium, and long term. It can better represent existing relationships between the company and its stakeholders, with a particular focus on investors. Attention to IR has grown considerably in recent...

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Veröffentlicht in:	Business strategy and the environment 2020-09, Vol.29 (6), p.2238-2250
Hauptverfasser:	Raimo, Nicola, Vitolla, Filippo, Marrone, Arcangelo, Rubino, Michele
Format:	Artikel
Sprache:	eng
Schlagworte:	agency theory Companies disclosure integrated reporting Investors Ownership ownership structure Policies Principal-agent models
Online-Zugang:	Volltext
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