Saying more with less? Disclosure conciseness, completeness and balance in Integrated Reports
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In this article, the authors examine a selection of performance determinants to gain insights into the factors associated with conciseness, completeness and balance in IR, and find that firms with worse social performance provide reports that are foggier and with less information on their sustainability performance (i.e., less complete).About:
This article is published in Journal of Accounting and Public Policy.The article was published on 2017-05-01 and is currently open access. It has received 210 citations till now. The article focuses on the topics: Sustainability accounting & Integrated reporting.read more
Citations
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Corporate disclosure of environmental capital expenditures: a test of alternative theories
TL;DR: In this paper, the authors examine three potential explanations for the corporate choice to disclose environmental capital spending amounts and find that the disclosure appears to be a function of the materiality of the spending and that, for the overwhelming majority of observations, the disclosed amounts are not quantitatively material.
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The expansion of non-financial reporting: an exploratory study
Hervé Stolowy,Luc Paugam +1 more
TL;DR: In this paper, the authors investigate how non-financial reporting (NFR) is defined and has expanded in recent years and explore the heterogeneity in definitions and current NFR practices.
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Evaluating the integrated reporting journey : insights, gaps and agendas for future research
TL;DR: In this paper, the authors present case study insights from the implementation of integrated reporting, which forms part of a special section “Case study insights for integrated reporting.”.
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Board characteristics and integrated reporting quality: an agency theory perspective
TL;DR: In this paper, the effect of board characteristics on integrated reporting quality according to an agency theory approach is investigated, based on a sample of 134 international firms, showing a positive relationship between the size, independence, diversity, and activity of a board with the quality of integrated reporting.
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Female directors and impression management in sustainability reporting
TL;DR: In this paper, the authors examined the relationship between board diversity, in terms of gender differences, and the quality of sustainability reporting, measured by several aspects: balance, conciseness, clarity, comparability and reliability of information.
References
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Book
Transforming Qualitative Information: Thematic Analysis and Code Development
TL;DR: The Search for the Codable Moment A way of Seeing Developing Themes and Codes Deciding on Units of Analysis and Units of Coding as Issues of Sampling
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Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches
TL;DR: In this article, the authors examine the different methods used in the literature and explain when the different approaches yield the same (and correct) standard errors and when they diverge, and give researchers guidance for their use.
Posted Content
On the Impossibility of Informationally Efficient Markets
TL;DR: In this paper, the authors propose a model in which there is an equilibrium degree of disequilibrium: prices reflect the information of informed individuals (arbitrageurs) but only partially, so that those who expend resources to obtain information do receive compensation.
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Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature
TL;DR: Corporate disclosure is critical for the functioning of an efficient capital market as mentioned in this paper, and firms provide disclosure through regulated financial reports, including the financial statements, footnotes, management discussion and analysis, and other regulatory filings.
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Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature $
Paul M. Healy,Krishna G. Palepu +1 more
TL;DR: In this article, the authors provide a framework for analyzing managers' reporting and disclosure decisions in a capital markets setting, and identify key research questions and key researchquestions, concluding that current research has generated a number of useful insights.