{"title":"综合报告:财务报告的当前趋势","authors":"P. Joshi","doi":"10.35248/2472-114x.18.6.177","DOIUrl":null,"url":null,"abstract":"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.","PeriodicalId":39005,"journal":{"name":"International Journal of Digital Accounting Research","volume":"4 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"7","resultStr":"{\"title\":\"Integrated Reporting: Current Trends in Financial Reporting\",\"authors\":\"P. Joshi\",\"doi\":\"10.35248/2472-114x.18.6.177\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"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.\",\"PeriodicalId\":39005,\"journal\":{\"name\":\"International Journal of Digital Accounting Research\",\"volume\":\"4 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2019-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"7\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"International Journal of Digital Accounting Research\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.35248/2472-114x.18.6.177\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"Economics, Econometrics and Finance\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Digital Accounting Research","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.35248/2472-114x.18.6.177","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"Economics, Econometrics and Finance","Score":null,"Total":0}
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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