文章基本信息

标题：Integrated Reporting: Current Trends in Financial Reporting
本地全文：下载
作者：Prem Lal Joshi
期刊名称：International Journal of Accounting Research
电子版ISSN：2472-114X
出版年度：2018
卷号：6
期号：2
页码：1-4
DOI：10.4172/2472-114X.1000177
语种：English
出版社：OMICS International
摘要：Corporate financial reporting has rapidly evolved because of stakeholders’ increasing demands for transparent and non-financial information. Integrated reporting (IR), which merges financial and non-financial information in reporting and promotes integrated thinking, is increasingly used to meet such demand. The objective of this article is to analyze and synthesize the existing research, examines the current trends in research, and provides some issues for future research.