Options
Tobias Müller
Former Member
Title
Dr.
Last Name
Müller
First name
Tobias
Phone
+41 71 224 7412
Now showing
1 - 6 of 6
-
PublicationType: journal articleJournal: Expert FocusVolume: 92Issue: 1-2
-
PublicationType: journal articleJournal: HSG Focus Das Magazin der Universität St.Gallen
-
PublicationType: conference paper
-
PublicationFrom Alignment to Uniqueness of Integrated Reporting: Theoretical Context and Cross Country Analysis( 2016-08-10)Wachira, MumbiType: conference paper
-
PublicationALIGNMENT AND UNIQUENESS OF INTEGRATED REPORTING: A CROSS COUNTRY ANALYSIS( 2016-05-12)Wachira, MumbiThis paper is a contribution to extant literature on the emergence and development of integrated reporting. The effects of mandatory regulation governing integrated reporting practices have been examined in prior literature. Thus, we contribute to extant research by comparing the degree of integrated reporting alignment between two countries with different phases reached in the evolution of integrated reports: integrated reporting has been institutionalized in one but not even codified in the other. The paper is structured as follows: (1) The practical concept of integrated reporting is placed within a theoretical context, (2) a score for integrated reporting alignment is developed, (3) unique aspects of integrated reporting are identified and (4) the degree of alignment is compared on a cross-country level between South African and Swiss firms.Type: conference paper
-
PublicationType: newspaper articleJournal: The European Value InvestorIssue: 12/2015