综合报告:财务报告的当前趋势

Q2 Economics, Econometrics and Finance

International Journal of Digital Accounting Research Pub Date : 2019-01-01 DOI:10.35248/2472-114x.18.6.177

P. Joshi

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引用次数: 7

摘要

由于利益相关者对透明和非财务信息的需求日益增加，公司财务报告迅速发展。综合报告(IR)越来越多地用于满足这种需求，它在报告中融合了财务信息和非财务信息，促进了综合思维。本文的目的是对已有的研究进行分析和综合，考察当前的研究趋势，并为今后的研究提出一些问题。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Integrated Reporting: Current Trends in Financial Reporting

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.

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来源期刊

International Journal of Digital Accounting Research Economics, Econometrics and Finance-Finance

CiteScore

4.20

自引率

0.00%

发文量