INTEGRATED REPORTING IS A MODERN REPORTING FOR BUSINESS

Business strategy and financial reporting readability

Business strategy exerts a considerable impact on complexities, risk and corporate environmental uncertainties as well as the way of providing financial reporting. On this line of argument, therefore, the present study seeks to scrutinize the effect of business strategy on corporate financial reporting readability. In doing so, Fog and Fletch indices are employed to measure financial reporting ...

Standards for Reporting Qualitative Research

سخن سردبیر Editorial مجله دانشگاه علوم پزشکی رفسنجان دوره هجدهم، آذر 1398، 860-859       استاندارد‌هایی برای گزارش پژوهش‌‌های کیفی Standards for Reporting Qualitative Research     محسن رضائیان[1]   M. Rezaeian   تاکنون در مجله علمی دانشگاه، مقالات گوناگونی در خصوص استاندارد‌های تدوین شده برای گزارش شفاف پژوهش‌های کمّی و از جمله کارآزمایی‌‌های بالینی [1] و مطالعات مشاهده‌ای اپیدمیو...

Integrated Reporting and Investor Clientele

In this paper, I examine the relation between Integrated Reporting (IR) and the composition of a firm’s investor base. I hypothesize and find that firms that practice IR have a more long-term oriented investor base with more dedicated and fewer transient investors. This result is more pronounced for firms with high growth opportunities, not controlled by a family, operating in ‘sin’ industries,...

Ethical Guidelines for Internal Audit Reporting Lines

The present study identifies ethical ways of auditing reporting, which define the relationship between internal audit and the various authorities of the organization. Defining these lines as determinants of impartiality and independence of internal audit is of great importance. In this research, the structural equation model has been used to test the proposed model. The information required for...

The modern history of law reporting