CEO power and integrated reporting

PurposeThis study aims to analyse the role that the chief executive officer (CEO) has on integrated reporting (IR) adoption and whether this role is moderated by incentives to promote corporate transparency, including information asymmetry problems and financial constraints. IR represents the last f...

Ausführliche Beschreibung

Bibliographische Detailangaben

Veröffentlicht in:	Meditari Accountancy Research 2021-08, Vol.29 (4), p.908-942
Hauptverfasser:	Garcia-Sanchez, Isabel-Maria, Raimo, Nicola, Vitolla, Filippo
Format:	Artikel
Sprache:	eng
Schlagworte:	Accountability Chief executive officers Corporate governance Councils Decision making Financial disclosure Financial reporting Stockholders Sustainability reporting Transparency Value creation
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