Results 231 to 240 of about 16,722,755 (291)

The impact on the cost of equity capital in the effects of integrated reporting quality

Business Strategy and the Environment, 2020
Integrated reporting is a new reporting tool that includes financial and nonfinancial information, which represents a natural evolution of the corporate reporting movement. Although this practice has gained increasing attention in recent years, both from
Michele Rubino   +2 more
exaly   +2 more sources

The impact of national culture on integrated reporting quality. A stakeholder theory approach

Business Strategy and the Environment, 2019
Integrated reporting (IR) is a new corporate‐reporting system that aims to represent the firm's value creation in the short, medium, and long term.
Michele Rubino   +2 more
exaly   +2 more sources

Assessing the implementation of sustainable development goals: does integrated reporting matter?

Sustainability Accounting, Management and Policy Journal, 2022
Purpose This study aims to investigate the performance of Sustainable Development Goals (SDGs) of public listed companies (PLCs) in Malaysia through their SDGs disclosure.
Salaheldin Hamad   +4 more
semanticscholar   +1 more source

Drivers of integrated reporting by state-owned enterprises in Europe: a longitudinal analysis

Meditari Accountancy Research, 2021
Purpose This paper aims to explore the emerging phenomenon of integrated reporting (IR) in the context of state-owned enterprises (SOEs) and proposes a longitudinal analysis of the level of IR disclosure (IRD) provided by a sample of European SOEs for ...
Francesca Manes‐Rossi   +3 more
semanticscholar   +1 more source

Board characteristics and integrated reporting quality: evidence from ESG European companies

EuroMed Journal of Business, 2021
PurposeThe aim of this study is to analyze the possible relationship between board characteristics and integrated reporting quality in an international setting.Design/methodology/approachTo test the study's hypotheses, the authors applied linear ...
Salim Chouaibi   +2 more
semanticscholar   +1 more source

The integrated reporting quality, cost of equity and financial performance in Islamic banks

Journal of Global Responsibility, 2022
Purpose The purpose of this paper is to examine the effect of integrated reporting quality (IRQ) on the cost of equity and financial performance of Islamic banks (IBs) in the Middle East and North Africa (MENA) region. Design/methodology/approach This
Yamina Chouaibi   +3 more
semanticscholar   +1 more source

Will the formation of the International Sustainability Standards Board result in the death of integrated reporting?

Journal of Accounting & Organizational Change, 2022
Purpose This paper critically analyses the future of Integrated Reporting (IR) given recent and likely future developments in corporate reporting and sustainability disclosure standard setting.
C. de Villiers, Ruth Dimes
semanticscholar   +1 more source

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