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Bárbara Quinchel on Muck Rack

Bárbara Quinchel

As seen in: MDPI
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Articles

Integrated Reporting and Assurance in Emerging Economies: Impacts on Market Liquidity and Forecast Accuracy

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By Felipe Zúñiga, Roxana Pincheira, Macarena Dimter, Bárbara Quinchel
| MDPI
1. Introduction The disclosure of corporate information has significantly evolved over the past two decades, driven by increasing stakeholder demand for transparency and accountability [1]. In this context, integrated reporting (IR) has emerged as a key tool to address the limitations of traditional financial and sustainability reporting by offering a unified framework that connects financial performance with sustainability and long-term value creation.
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