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Corporate and integrated reporting: A functional perspective
12 references·16 citing·42 second hop
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The role of nation-level institutions (2012)What drives corporate social …The Impact of Corporate Sustainability on Organizational Processes and Performance (2012)The Impact of Corporate Susta…Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)Nonfinancial Disclosure and A…Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Voluntary Nonfinancial Disclo…Different approaches to corporate reporting regulation: How jurisdictions differ and why (2010)Different approaches to corpo…Voluntary Disclosure, Earnings Quality, and Cost of Capital (2008)Voluntary Disclosure, Earning…Do Managers Withhold Bad News? (2008)Do Managers Withhold Bad News?Have Financial Statements Lost Their Relevance? (1999)Have Financial Statements Los…Disclosure level and the cost of equity capital. 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this work references cited by second hop

References

  • 2010Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting4,399 cited
  • 2013Corporate social responsibility and access to finance3,971 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 2008Do Managers Withhold Bad News?2,191 cited
  • 2012Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure1,922 cited
  • 1999Have Financial Statements Lost Their Relevance?1,917 cited
  • 2012What drives corporate social performance? The role of nation-level institutions1,709 cited
  • 1996Value-relevance of nonfinancial information: The wireless communications industry1,303 cited
  • 2014The impact of corporate social responsibility on investment recommendations: Analysts' perceptions and shifting institutional logics1,145 cited
  • 2008Voluntary Disclosure, Earnings Quality, and Cost of Capital1,081 cited
  • 2012The Impact of Corporate Sustainability on Organizational Processes and Performance656 cited
  • 2010Different approaches to corporate reporting regulation: How jurisdictions differ and why425 cited

Cited by

  • 2017The economic consequences associated with integrated report quality: Capital market and real effects694 cited
  • 2017

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Does Integrated Reporting Matter to the Capital Market?
529 cited
  • 2016The Business Case for Women Leaders: Meta-Analysis, Research Critique, and Path Forward506 cited
  • 2016Enhancing Market Valuation of ESG Performance: Is Integrated Reporting Keeping its Promise?413 cited
  • 2019The challenges of upward regulatory harmonization: The case of sustainability reporting in the European Union117 cited
  • 2019The determinants of companies’ levels of integration: Does one size fit all?111 cited
  • 2018Implementing third-party assurance in integrated reporting109 cited
  • 2020The relationship between integrated reporting and corporate environmental performance: A green trial108 cited
  • 2016Toward a Comprehensive Model of Organizational Evolution: Dynamic Capabilities for Innovation and Adaptation of the Enterprise Model94 cited
  • 2020Integrated Reporting and Agency Costs: International Evidence from Voluntary Adopters90 cited
  • 2018Integrated reporting: boon or bane? A review of empirical research on its determinants and implications88 cited
  • 2018Mismanagement of Sustainability: What Business Strategy Makes the Difference? Empirical Evidence from the USA82 cited
  • 2019CSR as hypocrisy avoidance: a conceptual framework70 cited
  • 2018Is audit committee expertise connected with increased readability of integrated reports: Evidence from EU companies69 cited
  • 2024The real effect of innovation in environmental, social, and governance (ESG) disclosures on ESG performance: An integrated reporting perspective62 cited
  • 2021Impacts of combined assurance on integrated, sustainability and financial reporting qualities: Evidence from listed companies in South Africa54 cited