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Determinants of forward-looking disclosures in integrated reporting

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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. Chuan Zhang & Yueyun Wang, 2024. "Non-financial information farsightedness and capital market information efficiency," Palgrave Communications, Palgrave Macmillan, vol. 11(1), pages 1-19, December.
  3. Mohammad Badrul Haider & Kimitaka Nishitani, 2022. "Ownership structure, corporate governance, and assurance in sustainability reporting: evidence from Japan," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 19(4), pages 374-388, December.
  4. Cynthia W. Cai & Martina K. Linnenluecke & Mauricio Marrone & Abhay K. Singh, 2019. "Machine Learning and Expert Judgement: Analyzing Emerging Topics in Accounting and Finance Research in the Asia–Pacific," Abacus, Accounting Foundation, University of Sydney, vol. 55(4), pages 709-733, December.
  5. Amir Hossain & Sudipta Bose & Abul Shamsuddin, 2023. "Diffusion of integrated reporting, insights and potential avenues for future research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2503-2555, June.
  6. 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.
  7. Meilani Devi Utami, 2022. "Factors influencing the carbon emissions disclosure in basic and chemical industrial companies listed on the IDX in 2016-2019," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 11(9), pages 193-204, December.
  8. Emmanuel Mensah & Christopher Boachie, 2023. "Analysis of the determinants of corporate governance quality: evidence from sub-Saharan Africa," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 20(4), pages 431-450, December.
  9. Gao, Lei & Calderon, Thomas G. & Tang, Fengchun, 2020. "Public companies' cybersecurity risk disclosures," International Journal of Accounting Information Systems, Elsevier, vol. 38(C).
  10. Nicola Raimo & Filippo Vitolla & Valentina Minutiello & Arcangelo Marrone & Patrizia Tettamanzi, 2022. "Readability of integrated reports: Evidence from worldwide adopters," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(3), pages 524-534, May.
  11. Thilini Cooray & Samanthi Senaratne & A. D. Nuwan Gunarathne & Roshan Herath & Dileepa Samudrage, 2020. "Does Integrated Reporting Enhance the Value Relevance of Information? Evidence from Sri Lanka," Sustainability, MDPI, vol. 12(19), pages 1-25, October.
  12. Giuseppe Nicol? & Gianluca Zanellato & Francesca Manes-Rossi & Adriana Tiron-Tudor, 2019. "Beyond Financial Reporting. Integrated Reporting and its determinants: Evidence from the context of European state-owned enterprises," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(2), pages 43-72.
  13. Emmadonata Carbone & Sara Saggese & Fabrizia Sarto, 2023. "La relazione tra l?esperienza degli amministratori e il business plan: un?indagine empirica sulle imprese quotate in Italia," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(1), pages 69-94.
  14. Andrew Osei Agyemang & Kong Yusheng & Angelina Kissiwaa Twum & Emmanuel Caesar Ayamba & Maxwell Kongkuah & Mohammed Musah, 2021. "Trend and relationship between environmental accounting disclosure and environmental performance for mining companies listed in China," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 23(8), pages 12192-12216, August.
  15. Dong, Dayong & Yang, Mo & Yang, Gaoju & Chen, Chang-Chih & Zhang, Xinyi, 2022. "Talk less and do more: Expected strategic adjustments vs. actual changes in the Chinese firms," Pacific-Basin Finance Journal, Elsevier, vol. 75(C).
  16. Halil Emre Akbaş & Seda Canikli, 2018. "Determinants of Voluntary Greenhouse Gas Emission Disclosure: An Empirical Investigation on Turkish Firms," Sustainability, MDPI, vol. 11(1), pages 1-24, December.
  17. Hidaya Lawati & Khaled Hussainey & Roza Sagitova, 2021. "Disclosure quality vis-à-vis disclosure quantity: Does audit committee matter in Omani financial institutions?," Review of Quantitative Finance and Accounting, Springer, vol. 57(2), pages 557-594, August.
  18. Athambawa Haleem & Samsudeen Thowfeek Ahamed & Wewaldeniyage Shanika Lakmali Kumarasinghe, 2020. "Investigation on the Value Relevance of Integrated Reporting and Organizational Capital: Evidence From Sri Lanka," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(6), pages 372-382, December.
  19. Pappu Kumar Dey, 2020. "Value relevance of integrated reporting: a study of the Bangladesh banking sector," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(4), pages 195-207, December.
  20. Manuel De Nicola & Anna Maria Maurizi, 2023. "What do companies report about their digital transformation?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2), pages 165-185.
  21. Manuel De Nicola & Anna Maria Maurizi & Francesco Mercuri & Francesco Paolone, 2024. "Linking business models and digital technologies through integrated reporting," Business Strategy and the Environment, Wiley Blackwell, vol. 33(2), pages 764-775, February.
  22. Wei, Lu & Li, Guowen & Li, Jianping & Zhu, Xiaoqian, 2019. "Bank risk aggregation with forward-looking textual risk disclosures," The North American Journal of Economics and Finance, Elsevier, vol. 50(C).
  23. Estibaliz Goicoechea & Fernando Gómez-Bezares & José Vicente Ugarte, 2019. "Integrated Reporting Assurance: Perceptions of Auditors and Users in Spain," Sustainability, MDPI, vol. 11(3), pages 1-19, January.
  24. Boguslawa Bek-Gaik & Anna Surowiec, 2022. "The Quality of Business Model Disclosure in Integrated Reporting: Evidence from Poland," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 3-26.
  25. Augustine Donkor & Terri Trireksani & Hadrian Geri Djajadikerta, 2023. "Board Diversity and Corporate Sustainability Performance: Do CEO Power and Firm Environmental Sensitivity Matter?," Sustainability, MDPI, vol. 15(23), pages 1-24, November.
  26. Johnson Kolawole OLOWOOKERE & Risikat Moturayo SHITTU & Titilope Esther OLOREDE, 2023. "Ownership Structure and Voluntary Disclosure among Nigerian Listed Non-financial Firms," Business & Management Compass, University of Economics Varna, issue 1, pages 41-59.
  27. Petra F. A. Dilling & Sinan Caykoylu, 2019. "Determinants of Companies that Disclose High-Quality Integrated Reports," Sustainability, MDPI, vol. 11(13), pages 1-31, July.
  28. Ahmed Ayman & Moataz El-Helaly & Nermeen Shehata, 2019. "Board diversity and earnings news dissemination on Twitter in the UK," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(3), pages 715-734, September.
  29. repec:ers:journl:v:xxiv:y:2021:i:4b:p:952-981 is not listed on IDEAS
  30. Hamzeh Al Amosh & Saleh F. A. Khatib & Khaled Hussainey, 2022. "The Financial Determinants of Integrated Reporting Disclosure by Jordanian Companies," JRFM, MDPI, vol. 15(9), pages 1-20, August.
  31. Cristina Gabriela Cosmulese, 2020. "Meta-Analysis of the Determinant Factors in the Implementation of Integrated Reporting," Book chapters-LUMEN Proceedings, in: Adriana Grigorescu & Valentin Radu (ed.), 1st International Conference Global Ethics - Key of Sustainability (GEKoS), edition 1, volume 11, chapter 13, pages 117-128, Editura Lumen.
  32. Salwa M. A. Hameed & Noora A. R. Rahman Ahmed, 2020. "Adoption of Integrated Reporting in Emerging Economies: Evidence from Bahrain," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 10(10), pages 1115-1130, October.
  33. Chiara Mio & Pier Luigi Marchini & Alice Medioli, 2020. "Forward‐looking information in integrated reports: Insights from “best in class”," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(5), pages 2212-2224, September.
  34. Arcangelo Marrone, 2021. "Corporate Governance Variables and Integrated Reporting," International Journal of Business and Management, Canadian Center of Science and Education, vol. 15(5), pages 1-26, July.
  35. Abedin, Mohammad Zoynul & Goldstein, Michael A. & Huang, Qingcheng & Zeng, Hongjun, 2024. "Forward-looking disclosure effects on stock liquidity in China: Evidence from MD&A text analysis," International Review of Financial Analysis, Elsevier, vol. 95(PB).
  36. Patrick Velte, 2022. "Archival research on integrated reporting: a systematic review of main drivers and the impact of integrated reporting on firm value," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(3), pages 997-1061, September.
  37. Boguslawa Bek-Gaik & Anna Surowiec, 2021. "Forward-looking Disclosures in Integrated Reporting: Evidence from Poland," European Research Studies Journal, European Research Studies Journal, vol. 0(4 - Part ), pages 952-981.
  38. Mahalaxmi Adhikariparajuli & Abeer Hassan & Mary Fletcher, 2021. "Integrated Reporting Implementation and Core Activities Disclosure in UK Higher Education Institutions," Administrative Sciences, MDPI, vol. 11(3), pages 1-26, August.
  39. Suman Devarapalli & Lalita Mohan Mohapatra, 2024. "Impact of Corporate Governance Characteristics on Integrated Reporting Quality: An Empirical Analysis, Evidence from India," Indian Journal of Corporate Governance, , vol. 17(1), pages 9-32, June.
  40. Lucrezia Songini & Anna Pistoni & Patrizia Tettamanzi & Fabrizio Fratini & Valentina Minutiello, 2022. "Integrated reporting quality and BoD characteristics: an empirical analysis," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(2), pages 579-620, June.
  41. 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.
  42. Roslyn Roberts & Daun Jang & Grace Mubako, 2023. "Pandemic risk disclosure in integrated reports: after COVID‐19 is hindsight 2020?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 1739-1758, June.
  43. Luckmika Perera & Thusitha Dissanayake & Sutharson Kanapathippillai & Steven Dellaportas, 2024. "Risk Committee and Integrated Reporting Practice: Evidence from Australian Companies," Australian Accounting Review, CPA Australia, vol. 34(2), pages 101-132, June.
  44. Boguslawa Bek-Gaik & Anna Surowiec, 2024. "Usefulness of Non-Financial Information in Assessing the Company’s Economic and Financial Performance in Polish Practice," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 270-296.
  45. Barry Ackers, 2024. "EL IMPACTO DE LA CAZA FURTIVA DE RINOCERONTES EN LA RENDICION DE CUENTAS DE UNA ORGANIZACION DE CONSERVACION FINANCIADA POR EL ESTADO(The impact of rhino poaching on the accountability disclosures of ," Revista Internacional de Gestión del Conocimiento y la Tecnología (GECONTEC), Revista Internacional de Gestión del Conocimiento y la Tecnología (GECONTEC), vol. 9(1), pages 65-81, March.
  46. Zhang, Junru & Zheng, Chen & Shan, Yuan George, 2024. "What accounts for the effect of sustainability engagement on stock price crash risk during the COVID-19 pandemic—Agency theory or legitimacy theory?," International Review of Financial Analysis, Elsevier, vol. 93(C).
  47. Kar Shun Wong & Azlan Amran & Ei Yet Chu, 2023. "Institutional antecedents of integrated reporting quality: The moderating role of board independence," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(2), pages 621-640, March.
  48. Kılıç, Merve & Kuzey, Cemil & Uyar, Ali, 2021. "An international investigation on assurance of integrated reports: Institutions, assurance quality, and assurers," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).
  49. Andrea Giacomelli, 2022. "Mark to Target Information: idiosyncratic forward-looking information and its use to define primary ESG indicators," Working Papers 2022:08, Department of Economics, University of Venice "Ca' Foscari".
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