Publication: Integrated Reporting – the Confidence of Investors in the Circumstances of Uncertainty
Date
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
ASEM
Abstract
Description
BUBELO, Alina. Integrated Reporting – the Confidence of Investors in the Circumstances of Uncertainty. Scient. coord.: RAZBORSKA, Olena. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 399-402. ISBN 978-9975-147-93-4 (PDF).
Nowadays, investors want more information than just financial results to make their decisions, and they are increasingly looking for more. Integrated reporting is a reliable source for making management decisions. Integrated reporting is not a novelty in the field of accounting, which does not have its own theoretical and methodological foundations; it is closely related to financial and non-financial reporting, but in the course of its development, integrated reporting is based on its own principles and methods of construction. CZU: 657.375.6:005.52; JEL: M40, M41; DOI: https://doi.org/10.53486/issc2023.52
Nowadays, investors want more information than just financial results to make their decisions, and they are increasingly looking for more. Integrated reporting is a reliable source for making management decisions. Integrated reporting is not a novelty in the field of accounting, which does not have its own theoretical and methodological foundations; it is closely related to financial and non-financial reporting, but in the course of its development, integrated reporting is based on its own principles and methods of construction. CZU: 657.375.6:005.52; JEL: M40, M41; DOI: https://doi.org/10.53486/issc2023.52
Keywords
integrated reporting, financial statements, report, conducting business, investors