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Performance Sustainability and Integrated Reporting: Empirical Evidence from Mandatory and Voluntary Adoption Contexts
16 references·5 citing·51 second hop
Performance Sustainability and Integrated Reporting: Empirical Evidence from Mandatory and Voluntary Adoption Contexts (2018)Performance Sustainability and Integrated…The Value Relevance of Environmental, Social, and Governance Performance: The Brazilian Case (2018)The Value Relevance of Enviro…The Impact of Sustainability Practices on Corporate Financial Performance: Literature Trends and Future Research Potential (2018)The Impact of Sustainability …Environmental, social and governance disclosure, integrated reporting, and the accuracy of analyst forecasts (2016)Environmental, social and gov…The association between integrated reporting and firm valuation (2015)The association between integ…Integrated reporting in South Africa in 2012 (2015)Integrated reporting in South…A critical reflection on the future of intellectual capital: from reporting to disclosure (2015)A critical reflection on the …Integrated Reporting: Insights, gaps and an agenda for future research (2014)Integrated Reporting: Insight…The Consequences of Mandatory Corporate Sustainability Reporting (2011)The Consequences of Mandatory…Achieving Sustainability Through Integrated Reporting (2011)Achieving Sustainability Thro…Scale Effects in Capital Markets‐Based Accounting Research (2009)Scale Effects in Capital Mark…Scale and the Scale Effect in Market‐based Accounting Research (2003)Scale and the Scale Effect in…Analysis of Panel Data (2003)Analysis of Panel DataThe relevance of the value relevance literature for financial accounting standard setting: another view (2001)The relevance of the value re…Capital markets research in accounting (2001)Capital markets research in a…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Specification Tests in Econometrics (1978)Specification Tests in Econom…Does sustainability disclosure improve analysts’ forecast accuracy? Evidence from European banks (2025)Does sustainability disclosur…The effects of integrated reporting quality: a meta-analytic review (2024)The effects of integrated rep…Theoretical frameworks applied in integrated reporting and sustainability reporting research (2022)Theoretical frameworks applie…Integrated Reporting Assurance: Perceptions of Auditors and Users in Spain (2019)Integrated Reporting Assuranc…Corporate Competitiveness Index of Climate Change: A Balanced Scorecard Approach (2019)Corporate Competitiveness Ind…The Balanced Scorecard (1998)Cannibals with forks: the triple bottom line of 21st century business (1999)Introduction (2002)Integrated reporting: A structured literature review (2016)The economic consequences associated with integrated report quality: Capital market and real effects (2017)Sustainability and financial performance of small and medium sized enterprises: A bibliometric and systematic literature review (2019)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)The Valuation of Uncertain Income Streams and the Pricing of Options (1976)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)The Use of Error Components Models in Combining Cross Section with Time Series Data (1969)The Use of Variance Components Models in Pooling Cross Section and Time Series Data (1971)On the Pooling of Time Series and Cross Section Data (1978)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2006)Corporate financing and investment decisions when firms have information that investors do not have (1984)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The Cross-Section of Expected Stock Returns (1992)Integrated reporting: background, measurement issues, approaches and an agenda for future research (2016)Saying more with less? Disclosure conciseness, completeness and balance in Integrated Reports (2017)Asset Stock Accumulation and Sustainability of Competitive Advantage (1989)Social Capital, Intellectual Capital, and the Organizational Advantage (1998)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Creating value from Social Big Data: Implications for Smart Tourism Destinations (2017)Governance and quality of life in smart cities: Towards sustainable development goals (2019)THE CORPORATE SOCIAL PERFORMANCE-FINANCIAL PERFORMANCE LINK (1997)Beyond the business case for corporate sustainability (2002)What We Know and Don’t Know About Corporate Social Responsibility (2012)Social sustainability tensions in multi-tier supply chain: A systematic literature review towards conceptual framework development (2020)Does ESG performance affect the financial performance of environmentally sensitive industries? A comparison between emerging and developed markets (2022)Impact of ESG performance on firm value and profitability (2022)STRATEGIC RESPONSES TO INSTITUTIONAL PROCESSES (1991)The balanced scorecard : measures that drive performance (1992)A Survey of Corporate Governance (1997)Corporate social responsibility and access to finance (2013)The Impact of Corporate Sustainability on Organizational Processes and Performance (2014)Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review (2019)An Empirical Evaluation of Accounting Income Numbers (1968)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Positive Accounting Theory (1985)Costs of Equity and Earnings Attributes (2004)International Accounting Standards and Accounting Quality (2008)Judgment under Uncertainty: Heuristics and Biases (1974)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Common risk factors in the returns on stocks and bonds (1993)Driven to Distraction: Extraneous Events and Underreaction to Earnings News (2009)Investor Inattention and Friday Earnings Announcements (2009)Initial conditions and moment restrictions in dynamic panel data models (1995)Econometric Analysis of Cross Section and Panel Data (2001)Unit root tests in panel data: asymptotic and finite-sample properties (2002)
this work references cited by second hop

References

  • 1978Specification Tests in Econometrics19,451 cited
  • 2003Analysis of Panel Data8,007 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 2001Capital markets research in accounting2,575 cited
  • 2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 cited
  • 2014Integrated Reporting: Insights, gaps and an agenda for future research883 cited
  • 2018The Impact of Sustainability Practices on Corporate Financial Performance: Literature Trends and Future Research Potential656 cited
  • 2011The Consequences of Mandatory Corporate Sustainability Reporting519 cited
  • 2015The association between integrated reporting and firm valuation509 cited
  • 2015A critical reflection on the future of intellectual capital: from reporting to disclosure469 cited
  • 2016Environmental, social and governance disclosure, integrated reporting, and the accuracy of analyst forecasts465 cited
  • 2009Scale Effects in Capital Markets‐Based Accounting Research456 cited
  • 2018The Value Relevance of Environmental, Social, and Governance Performance: The Brazilian Case359 cited
  • 2011Achieving Sustainability Through Integrated Reporting265 cited
  • 2015

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Integrated reporting in South Africa in 2012
257 cited
  • 2003Scale and the Scale Effect in Market‐based Accounting Research252 cited
  • Cited by

    • 2019Integrated Reporting Assurance: Perceptions of Auditors and Users in Spain39 cited
    • 2022Theoretical frameworks applied in integrated reporting and sustainability reporting research38 cited
    • 2024The effects of integrated reporting quality: a meta-analytic review23 cited
    • 2025Does sustainability disclosure improve analysts’ forecast accuracy? Evidence from European banks22 cited
    • 2019Corporate Competitiveness Index of Climate Change: A Balanced Scorecard Approach16 cited