Meta-Analysis of the Determinant Factors in the Implementation of Integrated Reporting
Meta-Analysis of the Determinant Factors in the Implementation of Integrated Reporting

Author(s): Cristina Gabriela Cosmulese
Subject(s): Business Ethics
Published by: Editura Lumen, Asociatia Lumen
Keywords: Integrated reporting; meta-analysis; economic-financial communication; standardization;
Summary/Abstract: The purpose of this article is to conduct a brief meta-analysis on the topic of integrated reporting (IR) in order to identify and highlight the main criticisms of this process. The main objective of the research concerned the study of specialised paper before and after the development and application of a conceptual framework regarding integrated reporting. In this respect, a few indexed papers in the ISI Web of Science will be analysed first and the meta-analysis will be performed using the cluster method. The results of the research will be a starting point for other research papers, in order to improve/perfect the economic-financial communication of the reporting entities and also in order to cover the deficiencies regarding the standardisation of IR.

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