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Integrated reporting: boon or bane? A review of empirical research on its determinants and implications
16 references·13 citing·31 second hop
Integrated reporting: boon or bane? A review of empirical research on its determinants and implications (2018)Integrated reporting: boon or bane? A rev…Corporate social responsibility and access to finance (2013)Corporate social responsibili…Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Voluntary Nonfinancial Disclo…Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Revisiting the relation betwe…The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)The iron cage revisited insti…Corporate reputation and sustained superior financial performance (2002)Corporate reputation and sust…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Disclosure level and the cost of equity capital. (1997)Disclosure level and the cost…The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications (1995)The Stakeholder Theory of the…Managing Legitimacy: Strategic and Institutional Approaches (1995)Managing Legitimacy: Strategi…The Iron Caged Revisited : Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)The Iron Caged Revisited : In…The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)The Iron Cage Revisited: Inst…Discretionary disclosure (1983)Discretionary disclosureMotivation, leadership, and organization: Do American theories apply abroad? (1980)Motivation, leadership, and o…A Three-Dimensional Conceptual Model of Corporate Performance (1979)A Three-Dimensional Conceptua…Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)Institutionalized Organizatio…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The real effect of innovation in environmental, social, and governance (ESG) disclosures on ESG performance: An integrated reporting perspective (2024)The real effect of innovation…Does corporate governance improve integrated reporting quality? A meta-analytical investigation (2023)Does corporate governance imp…A decade of integrated reporting studies: state of the art and future research implications (2023)A decade of integrated report…Towards a theoretical framework for the innovation in sustainability reporting: An integrated reporting perspective (2022)Towards a theoretical framewo…Theoretical frameworks applied in integrated reporting and sustainability reporting research (2022)Theoretical frameworks applie…The effect of chief sustainability officers on sustainability reporting—A management perspective (2022)The effect of chief sustainab…Sustainability, non-financial, integrated, and value reporting (extended external reporting): a conceptual framework and an agenda for future research (2022)Sustainability, non-financial…Systematic review of integrated reporting: recent trend and future research agenda (2021)Systematic review of integrat…Non-financial reporting and company financial performance: a systematic literature review and integrated framework (2021)Non-financial reporting and c…Agency and institutional-related factors and the heterogeneity of sustainability and integrated report information disclosures in Kenya (2021)Agency and institutional-rela…The value relevance of corporate financial and nonfinancial information provided by the integrated report: A systematic review (2020)The value relevance of corpor…Learning from the Best: New Challenges and Trends in IR Reporters’ Disclosure and the Role of SDGs (2020)Learning from the Best: New C…Does institutional theory explain integrated reporting adoption of Fortune 500 companies? (2020)Does institutional theory exp…The Social Construction of Reality (1967)Organizational Control: Two Functions (1975)Educational Organizations as Loosely Coupled Systems (1976)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts (1997)A Garbage Can Model of Organizational Choice (1972)The Population Ecology of Organizations (1977)International Norm Dynamics and Political Change (1998)The Nature of the Firm (1937)Corporate Social Responsibility: A Theory of the Firm Perspective (2001)Corporate Social and Financial Performance: A Meta-Analysis (2003)Strategic management a stakeholder approach (2010)The Modern Corporation and Private Property (1933)Social Responsibilities of the Businessman (1954)A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance (1995)Social Responsibilities of the Businessman (2013)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Law and Finance (1998)Corporate financing and investment decisions when firms have information that investors do not have (1984)Large Shareholders and Corporate Control (1986)The Cross-Section of Expected Stock Returns (1992)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Corporate Sustainability: First Evidence on Materiality (2016)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The economic implications of corporate financial reporting (2005)WHY COMPANIES GO GREEN: A MODEL OF ECOLOGICAL RESPONSIVENESS. (2000)Modes of Network Governance: Structure, Management, and Effectiveness (2007)Joint ventures: Theoretical and empirical perspectives (1988)Knowledge flows within multinational corporations (2000)The Network Paradigm in Organizational Research: A Review and Typology (2003)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields38,372 cited
  • 1977Institutionalized Organizations: Formal Structure as Myth and Ceremony28,271 cited
  • 2004The iron cage revisited institutional isomorphism and collective rationality in organizational fields25,805 cited
  • 1995Managing Legitimacy: Strategic and Institutional Approaches19,858 cited
  • 1979A Three-Dimensional Conceptual Model of Corporate Performance10,478 cited
  • 1995The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications9,170 cited
  • 1983The Iron Caged Revisited : Institutional Isomorphism and Collective Rationality in Organizational Fields9,047 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 2010Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting4,332 cited
  • 2013Corporate social responsibility and access to finance3,892 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 1983Discretionary disclosure3,477 cited
  • 2007Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis

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3,357 cited
  • 1980Motivation, leadership, and organization: Do American theories apply abroad?3,336 cited
  • 2002Corporate reputation and sustained superior financial performance2,925 cited
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    • 2022The effect of chief sustainability officers on sustainability reporting—A management perspective60 cited
    • 2022Towards a theoretical framework for the innovation in sustainability reporting: An integrated reporting perspective59 cited
    • 2023A decade of integrated reporting studies: state of the art and future research implications52 cited
    • 2020Learning from the Best: New Challenges and Trends in IR Reporters’ Disclosure and the Role of SDGs46 cited
    • 2021Non-financial reporting and company financial performance: a systematic literature review and integrated framework45 cited
    • 2022Sustainability, non-financial, integrated, and value reporting (extended external reporting): a conceptual framework and an agenda for future research44 cited
    • 2023Does corporate governance improve integrated reporting quality? A meta-analytical investigation43 cited
    • 2021Agency and institutional-related factors and the heterogeneity of sustainability and integrated report information disclosures in Kenya40 cited
    • 2021Systematic review of integrated reporting: recent trend and future research agenda40 cited
    • 2022Theoretical frameworks applied in integrated reporting and sustainability reporting research38 cited