This study examines determinants of materiality disclosure quality (MDQ) in integrated
reporting (IR) in an international setting. To this purpose, we constructed a novel, hand …

This paper studies the determinants of materiality disclosure among International Integrated
Reporting Council (IIRC) Pilot Program companies implementing the IIRC Framework. In …

This paper examines the association between integrated reporting (IR) disclosure quality
and corporate governance mechanisms. Additionally, the impact of the accounting …

Integrated reporting (IR) represents the last frontier of corporate disclosure and aims to
include material financial and nonfinancial information in a single document. One of the …

Integrated reporting is becoming increasingly popular. The focus of this study was to assess
the overall integrated reporting quality of global companies and find determinants of high …

Purpose This paper aims to examine the levels of integrated reporting disclosure alignment
in annual reports by listed firms in Vietnam and the factors influencing these disclosure …

Abstract The Integrated Reporting Framework of 2013 represents the latest international
attempt to connect a firm's financial and sustainability (ie, environmental, social and …

This paper examines the economic benefits associated with textual attributes and the
external assurance of integrated reporting (IR), an innovative form of corporate disclosure …

This study examines the association between the level of the quality of integrated reporting
(IR) disclosure and a firm's market valuation. Employing data from IR firms during the years …

Integrated reporting (IR) represents an innovative approach to business reporting especially
by Public Interest Entities (PIEs). In addition to financial capital, the integrated report …