Izvorni znanstveni članak
https://doi.org/10.1080/1331677X.2019.1680303
An empirical analysis of stakeholders’ expectations and integrated reporting quality
Cristina Gabriela Cosmulese
; Department of Accounting, Auditing and Finance,“S , tefan cel Mare”University of Suceava, Suceava, Romania
Marian Socoliuc
; Department of Accounting, Auditing and Finance,“S , tefan cel Mare”University of Suceava, Suceava, Romania
Marius - Sorin Ciubotariu
; Department of Accounting, Auditing and Finance,“S , tefan cel Mare”University of Suceava, Suceava, Romania
Svetlana Mihaila
; Department of Accounting, Academy of Economic Studies of Moldova, Chis , in au, Republic of Moldova
Veronica Grosu
; Department of Accounting, Auditing and Finance,“S , tefan cel Mare”University of Suceava, Suceava, Romania
Sažetak
Within the present-day economic situation ensuring a competitive position coincides with its ability of managing its relationship with the stakeholders regarding the distribution of the added value and setting up of a legit consensus between them and the company itself. The main objectives of the study focus both on identifying the reasons that led to the development of the information transparency in order to satisfy the stakeholders’ expectations within the Integrated Reporting (IR) and on the dynamic analysis of the main economic and financial factors (from a sample of 180 companies quoted on the stock exchange during 2008–2017) that were the foundation of the statistical design for evaluating the companies’ ability to satisfy the stakeholders’ expectations. The research methods refer to identifying those evaluation methods in terms of the IR’s quality and compliance regarding the stakeholders’ expectations based on the analysis of the database and the econometric model. The final results can be very useful both for those companies that are already using or will choose to apply the IR in the near future and for the potential stakeholders as they have the option of evaluating before-hand the degree of satisfaction of their expectations in relationship with the reporting company.
Ključne riječi
Integrated reporting; CSR integrated thinking; stakeholders’ expectations; financial and economic indicators
Hrčak ID:
229744
URI
Datum izdavanja:
22.1.2019.
Posjeta: 1.687 *