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Integrated Reporting and Investor Clientele
Sustainability Sustainability Reporting Integrated Reporting Reporting Disclosure
2015/4/29
In this paper, I examine the relation between Integrated Reporting (IR) and the composition of a firm's investor base. I hypothesize and find that firms that practice IR have a more long-term oriented...
International Accounting Standards Board issues convergence standard on segment reporting
financial Accounting
2006/12/11
30 November 2006，The International Accounting Standards Board (IASB) today issued International Financial Reporting Standard (IFRS) 8 Operating Segments. The IFRS continues the IASB’s work in its join...