گزارشگری یکپارچه: افشای نوین حسابداری ۲۰۱۶
Integrated Reporting: A New Accounting Disclosure 2016

1. Cover

2. Frontmatter

1. Integrated Reporting: The IIRC Framework

2. Strategy and Business Model in Integrated Reporting

3. Value Creation: A Core Concept of Integrated Reporting

4. Empirical Evidence on Current Integrated Reporting Practices

5. Integrated Reporting: Precursor of a Paradigm Shift in Corporate Reporting?

6. Integrated Reporting: When, Why and How Did It Happen?

7. Integrated Report: The Cases of Itaú Unibanco Holding S/A and of Natura Cosméticos S/A

8. The Influence of Institutional Investors on Companies’ Disclosure

9. The Influence of Corporate Governance on the Adoption of The Integrated Report: A first Study on IIRC Pilot Programme

10. Institutional Determinants of IR Disclosure Quality

11. Enterprise Risk Management and Integrated Reporting: Is There a Synergism?

12. The Integrated Reporting and the Conference Calls Content

13. The Relationship Between Integrated Reporting and Cost of Capital

14. Assurance and Other Credibility Enhancing Mechanisms for Integrated Reporting

15. IR: The Big Promise and the Expectation Gap

18. Backmatter