Do audit committee attributes influence integrated reporting quality? An agency theory viewpoint
Nicola Raimo; Filippo Vitolla; Arcangelo Marrone; Michele Rubino · 2020 · Business Strategy and the Environment
WASTE classifies this as Negative / Null Result Report · AI classification, approximate
The study found no significant effect — useful as a negative control or null benchmark for your own design.
Abstract (excerpt)
Abstract The limits of financial disclosure in meeting the investors' needs have led to the request for reporting frameworks capable of incorporating information of different nature. Integrated reporting (IR), which is the latest novelty…
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Metadata source: OpenAlex · DOI 10.1002/bse.2635