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Firm Characteristics and Adoption of Integrated Reporting: An Emerging Market Perspective

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Global Business Review

Published online on

Abstract

Global Business Review, Ahead of Print.
Only 31 firms out of Bombay Stock Exchange 100 index firms have adopted integrated reporting (IR); thus, these companies form the test case as the study examines the firm characteristics which motivate these 31 from the top 100 companies. The data are ...