financial accounting
Integrated Reporting and information asymmetry between organisations and their external stakeholders
Agterhuis, J.
Handboek Management Accounting, 2018
The research question in this article is how the degree of Integrated Reporting affects the information asymmetry between an organisation and its external stakeholders. The theoretical model predicts that the information asymmetry between an organisation and its external stakeholders decreases if the degree of Integrated Reporting increases.
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