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Determinants of interconnected corporate information. Evidence of the connectivity principle in integrated reporting
This paper aims to deepen knowledge of the principle of connectivity between financial and non-financial information defined in the Integrated Reporting (IR) conceptual framework. We have created a multidimensional connectivity index that is used to…
Institutional factors affecting entrepreneurship: A QCA analysis
A country’s institutional framework plays a crucial role in promoting entrepreneurship, which drives economic growth. Encouraging a minimum level of certainty in ambiguous environments characterized by risk taking is important. Aware of this…