Titlebook: Integrated Reporting; A New Accounting Dis Chiara Mio Book 2016 The Editor(s) (if applicable) and The Author(s) 2016 Accounting.Model.Inter

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The Influence of Corporate Governance on the Adoption of The Integrated Report: A first Study on IIure practices that answers to the investors and regulators’ call for a greater focus on companies’ strategy, governance, future performance and risks, overcoming a great part of the traditional financial statement’s limitations. Second, it introduces key issues currently being debated relating to th

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Enterprise Risk Management and Integrated Reporting: Is There a Synergism?,them push towards a new long-termism in management decisions. Risk management aims to protect company value, this way making the business sustainable over time; so risk issues should be well considered into the integrated report and, in the meantime, company providing the integrated report should de

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The Integrated Reporting and the Conference Calls Content,ed Reporting (IR) affects the sustainability communication with the market through the channel of conference calls; second, to what extent financial market participants ask for sustainability information when they are in direct dialogue with firms. To answer these questions we analyse the conference

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The Relationship Between Integrated Reporting and Cost of Capital,sustainability literature we argue that there is a negative relationship between IR and the cost of capital, i.e. IR should lower the company’s cost of debt and equity in the medium and long terms. In our view, these effects derive from two main factors: (i) the adoption of a sustainable business mo

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Assurance and Other Credibility Enhancing Mechanisms for Integrated Reporting,eful for its intended purpose unless it is both credible and perceived to be credible. The Framework outlines the importance of independent external assurance, but also identifies other credibility-enhancing mechanisms, including robust internal control and reporting systems, stakeholder engagement,

CRUDE

IR: The Big Promise and the Expectation Gap, IR, the difficulties in its implementation process, and finally its possible benefits. Empirical evidence was gathered through questionnaires distributed to Italian companies and investors. The results of our analysis suggest that companies generally reported some kind of benefit deriving from IR i

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IRATE

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