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https://hdl.handle.net/20.500.12540/362
Title: | Determinants of the adoption of integrated reports - An international investigation | Authors: | Pan, Li | Issue Date: | 2020 | Source: | Pan, L. (2020). Determinants of the adoption of integrated reports - An international investigation [Unpublished bachelor's thesis]. Wenzhou-Kean University. | Abstract: | The purpose of this study is to figure out the determinants on companies’ reporting decisions. I employ three measures at the country-level: i) investor protection, ii) trade union density, and iii) economic development. Regression model analysis is used to measure whether a company use Integrated Reports or Traditional Sustainable Reports. Using sample from Fortune Global 300 in year 2017, the latest available time for all data, this study finds out that the probabilities of the publication of Integrated Reports are higher in countries of higher trade union density, less investor protection, and lower level of economic development. These results help companies and managers to better cope with current business environment. | URI: | https://hdl.handle.net/20.500.12540/362 |
Appears in Collections: | Theses and Dissertations |
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