De Villiers, Charl Johannes; Hsiao, Pei-Chi Kelly; Maroun, Warren(Emerald, 2017)
PURPOSE : This paper aims to develop a conceptual model for examining the development of integrated reporting, relate the articles in this Meditari Accountancy Research special issue on integrated reporting to the model ...
De Villiers, Charl Johannes; Venter, Elmar Retief; Hsiao, Pei-Chi Kelly(Wiley, 2017-12)
We discuss the background to integrated reporting, a new reporting framework focused on firms’ future value creation narrative. We consider why integrated reporting is an area of interest for the accounting profession, ...
Hsiao, Pei-Chi Kelly; De Villiers, Charl Johannes; Scott, Tom(Emerald, 2022-05)
PURPOSE : This paper aims to examine the type of firms that voluntarily adopt the International Integrated Reporting Framework (IIRF) and how markets respond to voluntary IIRF adherence.
DESIGN/METHODOLOGY/APPROACH : ...
PURPOSE : This paper aims to develop a conceptual framework for extended external reporting (EER) influences (EERI), including sustainability, non-financial, integrated and value reporting. Using the Environmental Legitimacy, ...
