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Does integrated reporting information influence internal decision making? An experimental study of investment behavior

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  1. Filippo Vitolla & Nicola Raimo & Michele Rubino, 2020. "Board characteristics and integrated reporting quality: an agency theory perspective," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 1152-1163, March.
  2. Abdifatah Ahmed Haji & Paul Coram & Indrit Troshani, 2021. "Effects of integrating CSR information in financial reports on investors’ firm value estimates," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(2), pages 3605-3647, June.
  3. Daniel Reimsbach & Geert Braam, 2023. "Creating social and environmental value through integrated thinking: International evidence," Business Strategy and the Environment, Wiley Blackwell, vol. 32(1), pages 304-320, January.
  4. Khan, Muhammad Arif, 2022. "ESG disclosure and Firm performance: A bibliometric and meta analysis," Research in International Business and Finance, Elsevier, vol. 61(C).
  5. Jeanette Carlsson Hauff, 2022. "The impact of knowledge on labeling schemes promoting sustainable investing," Business Strategy and the Environment, Wiley Blackwell, vol. 31(7), pages 2839-2853, November.
  6. Youwen Zhong & Xiaoling Wu, 2020. "Effects of cost-benefit analysis under back propagation neural network on financial benefit evaluation of investment projects," PLOS ONE, Public Library of Science, vol. 15(3), pages 1-15, March.
  7. Nicola Raimo & Filippo Vitolla & Arcangelo Marrone & Michele Rubino, 2020. "The role of ownership structure in integrated reporting policies," Business Strategy and the Environment, Wiley Blackwell, vol. 29(6), pages 2238-2250, September.
  8. Nuradhi Kalpani Jayasiri & Sriyalatha Kumarasinghe & Rakesh Pandey, 2023. "12 years of integrated reporting: A review of research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2187-2243, June.
  9. Sumaia Ayesh Qaderi & Belal Ali Abdulraheem Ghaleb & Abdulwahid Ahmed Hashed & Sitraselvi Chandren & Zaimah Abdullah, 2022. "Board Characteristics and Integrated Reporting Strategy: Does Sustainability Committee Matter?," Sustainability, MDPI, vol. 14(10), pages 1-24, May.
  10. Hamzeh Al Amosh & Noorhayati Mansor, 2021. "Disclosure of integrated reporting elements by industrial companies: evidence from Jordan," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(1), pages 121-145, March.
  11. Jakub Horak & Petr Suler & Jaroslav Kollmann & Jan Marecek, 2020. "Credit Absorption Capacity of Businesses in the Construction Sector of the Czech Republic—Analysis Based on the Difference in Values of EVA Entity and EVA Equity," Sustainability, MDPI, vol. 12(21), pages 1-16, October.
  12. Ye Chen & Naiding Yang, 2023. "Investor Responses to Corporate Donation Frequency Strategies: The Mediating Roles of Bidirectional Motive Attributions," Sustainability, MDPI, vol. 15(21), pages 1-19, October.
  13. Annika Wahl & Michel Charifzadeh & Fabian Diefenbach, 2020. "Voluntary Adopters of Integrated Reporting – Evidence on Forecast Accuracy and Firm Value," Business Strategy and the Environment, Wiley Blackwell, vol. 29(6), pages 2542-2556, September.
  14. Nicola Raimo & Filippo Vitolla & Arcangelo Marrone & Michele Rubino, 2021. "Do audit committee attributes influence integrated reporting quality? An agency theory viewpoint," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 522-534, January.
  15. Dimes, Ruth & de Villiers, Charl, 2024. "Hallmarks of Integrated Thinking," The British Accounting Review, Elsevier, vol. 56(1).
  16. Andreas Errikos Delegkos & Michalis Skordoulis & Petros Kalantonis & Aggelia Xanthopoulou, 2022. "Integrated Reporting and Value Relevance in the Energy Sector: The Case of European Listed Firms," Energies, MDPI, vol. 15(22), pages 1-13, November.
  17. Amina Buallay, 2024. "Sustainability Reporting in IT Sector vs. Other Sectors: The Impacts on Multidimensional Performance," International Journal of E-Business Research (IJEBR), IGI Global, vol. 20(1), pages 1-23, January.
  18. Stefano Marasca & Lucia Montanini & Alessia D'Andrea & Eva Cerioni, 2020. "The how and why of integrated reporting in a public health care organization: The stakeholders' perspective," Business Strategy and the Environment, Wiley Blackwell, vol. 29(4), pages 1714-1722, May.
  19. Subhan Shahid & Ioanna Liouka & Ioanna Deligianni, 2024. "Signaling sustainability: Can it entice business angels' willingness to invest?," Business Strategy and the Environment, Wiley Blackwell, vol. 33(4), pages 2832-2848, May.
  20. Simone Pizzi & Francesco Rosati & Andrea Venturelli, 2021. "The determinants of business contribution to the 2030 Agenda: Introducing the SDG Reporting Score," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 404-421, January.
  21. Abdullah Jihad Rabaya & Norman Mohd Saleh, 2022. "The moderating effect of IR framework adoption on the relationship between environmental, social, and governance (ESG) disclosure and a firm's competitive advantage," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 24(2), pages 2037-2055, February.
  22. Egidijus Bikas & Evelina Glinskytė, 2021. "Financial Factors Determining the Investment Behavior of Lithuanian Business Companies," Economies, MDPI, vol. 9(2), pages 1-19, April.
  23. Nicolae MÄ‚GDAÅž, 2024. "Perspectives Of Literature'S Focus On Management Accounting Practices," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(26), pages 1-5.
  24. Ge, Tao & Hao, Zixuan & Chen, Yuan & Chen, Zhanbo, 2024. "Energy intensity constraints and corporate investment strategies: Evidence from Chinese listed enterprises," Finance Research Letters, Elsevier, vol. 64(C).
  25. Filippo Vitolla & Nicola Raimo & Michele Rubino & Antonello Garzoni, 2019. "The impact of national culture on integrated reporting quality. A stakeholder theory approach," Business Strategy and the Environment, Wiley Blackwell, vol. 28(8), pages 1558-1571, December.
  26. Filippo Vitolla & Nicola Raimo & Michele Rubino & Antonello Garzoni, 2019. "How pressure from stakeholders affects integrated reporting quality," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(6), pages 1591-1606, November.
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