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Examining the association between quality of integrated reports and corporate characteristics
16 references·10 citing·43 second hop
Examining the association between quality of integrated reports and corporate characteristics (2019)Examining the association between quality…Evaluating the integrated reporting journey: insights, gaps and agendas for future research (2018)Evaluating the integrated rep…Saying more with less? Disclosure conciseness, completeness and balance in Integrated Reports (2017)Saying more with less? Disclo…The association between integrated reporting and firm valuation (2015)The association between integ…Integrated Reporting: Insights, gaps and an agenda for future research (2014)Integrated Reporting: Insight…The Role of the Board in the Dissemination of Integrated Corporate Social Reporting (2012)The Role of the Board in the …Is integrated reporting determined by a country's legal system? An exploratory study (2012)Is integrated reporting deter…Explanatory Factors of Integrated Sustainability and Financial Reporting (2012)Explanatory Factors of Integr…Determinants of Traditional Sustainability Reporting Versus Integrated Reporting. An Institutionalist Approach (2011)Determinants of Traditional S…The Impact of Board Diversity and Gender Composition on Corporate Social Responsibility and Firm Reputation (2010)The Impact of Board Diversity…Proprietary costs and determinants of voluntary segment disclosure: evidence from Italian listed companies (2004)Proprietary costs and determi…Corporate governance and voluntary disclosure (2003)Corporate governance and volu…A cost benefit study of voluntary disclosure: some empirical evidence from French listed companies (2000)A cost benefit study of volun…ASSOCIATIONS BETWEEN CORPORATE CHARACTERISTICS AND DISCLOSURE LEVELS IN ANNUAL REPORTS: A META-ANALYSIS (1999)ASSOCIATIONS BETWEEN CORPORAT…A Modest Proposal for Improved Corporate Governance (1992)A Modest Proposal for Improve…The contingency theory of management accounting: Achievement and prognosis (1980)The contingency theory of man…The contingency theory of management accounting: achievement and prognosis (1980)The contingency theory of man…Unveiling the link between female directors’ attributes, ownership concentration, and integrated reporting strategy in Malaysia (2024)Unveiling the link between fe…The relationship between corporate governance mechanisms and integrated reporting practices and their impact on sustainable development goals: evidence from South Africa (2023)The relationship between corp…Integrated reporting, audit quality: presence of environmental auditing in an international context (2023)Integrated reporting, audit q…Environmental accounting and performance: empirical evidence from China (2023)Environmental accounting and …Audit quality, value relevance, integrated reporting and the moderating role of business ethics: evidence from European ESG firms (2023)Audit quality, value relevanc…A closer look at integrated reporting quality: a systematic review and agenda of future research (2023)A closer look at integrated r…Theoretical frameworks applied in integrated reporting and sustainability reporting research (2022)Theoretical frameworks applie…Corporate governance code and voluntary disclosure of integrated reporting: Evidence from an emerging economy (2022)Corporate governance code and…Do corporate attributes impact integrated reporting quality? An empirical evidence (2021)Do corporate attributes impac…An empirical analysis of stakeholders’ expectations and integrated reporting quality (2019)An empirical analysis of stak…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)Economic Action and Social Structure: The Problem of Embeddedness (1985)Defining and Measuring Corporate Sustainability (2014)Integrated Reporting and internal mechanisms of change (2014)Business contribution to the Sustainable Development Agenda: Organizational factors related to early adoption of SDG reporting (2019)Corporate financing and investment decisions when firms have information that investors do not have (1984)Corporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have (1984)What are the drivers of sustainability reporting? A systematic review (2016)How global is international CSR research? Insights and recommendations from a systematic review (2017)Board characteristics and integrated reporting quality: an agency theory perspective (2019)The Balanced Scorecard (1998)Cannibals with forks: the triple bottom line of 21st century business (1999)Introduction (2002)Corporate social responsibility research in accounting (2015)Integrated reporting: A structured literature review (2016)The economic consequences associated with integrated report quality: Capital market and real effects (2017)Agency Theory: An Assessment and Review (1989)External Control of Organizations: Resource Dependence Perspective (2011)Women Directors on Corporate Boards: From Tokenism to Critical Mass (2011)Gender Diversity in the Boardroom and Firm Performance: What Exactly Constitutes a “Critical Mass?” (2012)Board Composition and Corporate Social Responsibility: The Role of Diversity, Gender, Strategy and Decision Making (2015)Separation of Ownership and Control (1983)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Corporate Governance and Corporate Social Responsibility Disclosures: Evidence from an Emerging Economy (2012)Gender diversity, board independence, environmental committee and greenhouse gas disclosure (2014)Corporate Governance and Sustainability Performance: Analysis of Triple Bottom Line Performance (2016)Planning and Control Systems: A Framework for Analysis (1965)The roles of accounting in organizations and society (1980)The archeology of accounting systems (1987)Management control systems and strategy: A critical review (1997)The design and use of performance management systems: An extended framework for analysis (2009)Cost Accounting: A Managerial Emphasis, (2010)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Looking Inside the Black Box: The Effect of Corporate Governance on Corporate Social Responsibility (2015)The role of the board of directors in the adoption of GRI guidelines for the disclosure of CSR information (2016)The Relationship Between Organizational Structure and Organizational Control (1977)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Higher market valuation of companies with a small board of directors (1996)Boards: Does one size fit all☆ (2007)Disclosure Incentives and Effects on Cost of Capital around the World (2005)Risk reporting: A study of risk disclosures in the annual reports of UK companies (2006)The effect of corporate governance on sustainability disclosure (2010)
this work references cited by second hop

References

  • 1992A Modest Proposal for Improved Corporate Governance2,776 cited
  • 2010The Impact of Board Diversity and Gender Composition on Corporate Social Responsibility and Firm Reputation2,248 cited
  • 2003Corporate governance and voluntary disclosure1,966 cited
  • 1980The contingency theory of management accounting: Achievement and prognosis1,133 cited
  • 1980The contingency theory of management accounting: achievement and prognosis1,116 cited
  • 2014Integrated Reporting: Insights, gaps and an agenda for future research863 cited
  • 1999ASSOCIATIONS BETWEEN CORPORATE CHARACTERISTICS AND DISCLOSURE LEVELS IN ANNUAL REPORTS: A META-ANALYSIS735 cited
  • 2012The Role of the Board in the Dissemination of Integrated Corporate Social Reporting728 cited
  • 2011Determinants of Traditional Sustainability Reporting Versus Integrated Reporting. An Institutionalist Approach583 cited
  • 2012Explanatory Factors of Integrated Sustainability and Financial Reporting487 cited
  • 2000A cost benefit study of voluntary disclosure: some empirical evidence from French listed companies480 cited
  • 2017Saying more with less? Disclosure conciseness, completeness and balance in Integrated Reports455 cited
  • 2015The association between integrated reporting and firm valuation450 cited
  • 2004Proprietary costs and determinants of voluntary segment disclosure: evidence from Italian listed companies

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419 cited
  • 2012Is integrated reporting determined by a country's legal system? An exploratory study388 cited
  • 2018Evaluating the integrated reporting journey: insights, gaps and agendas for future research282 cited
  • Cited by

    • 2023Environmental accounting and performance: empirical evidence from China66 cited
    • 2021Do corporate attributes impact integrated reporting quality? An empirical evidence65 cited
    • 2023The relationship between corporate governance mechanisms and integrated reporting practices and their impact on sustainable development goals: evidence from South Africa65 cited
    • 2019An empirical analysis of stakeholders’ expectations and integrated reporting quality52 cited
    • 2022Theoretical frameworks applied in integrated reporting and sustainability reporting research38 cited
    • 2022Corporate governance code and voluntary disclosure of integrated reporting: Evidence from an emerging economy37 cited
    • 2023A closer look at integrated reporting quality: a systematic review and agenda of future research31 cited
    • 2023Integrated reporting, audit quality: presence of environmental auditing in an international context27 cited
    • 2023Audit quality, value relevance, integrated reporting and the moderating role of business ethics: evidence from European ESG firms19 cited
    • 2024Unveiling the link between female directors’ attributes, ownership concentration, and integrated reporting strategy in Malaysia17 cited