文章基本信息

标题：Determinants of the Adoption of Integrated Reports: An International Investigation
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作者：Md. Jahidur Rahman ; Pan Li ; Rashedul Hasan 等
期刊名称：Indonesian Journal of Sustainability Accounting and Management
印刷版ISSN：2597-6214
电子版ISSN：2597-6222
出版年度：2020
卷号：4
期号：1
页码：1-1
DOI：10.28992/ijsam.v4i1.209
语种：English
出版社：Universitas Pasundan
摘要：This study examines the determinants of companies’ reporting decisions. We employ three measures at the country-level: 1) investor protection,2) trade union density,and 3) economic development. Regression model analysis was used to measure whether companies used integrated reports or traditional sustainable reports. Using sample data from Fortune Global 300 for the year 2017,which is the latest available data,this paper follows logistic regression models. The study finds out that the probabilities of publication of integrated reports are high in countries with high trade union density,weak investor protection,and low levels of economic development. These results help companies and managers to better cope with current business environments.
关键词：economic development;integrated reports;investor protection;trade union density;traditional sustainable reports