The Economic Consequences Associated with Integrated Report Quality: Capital Market and Real Effects

No abstract is available for this paper.

• Publication year

  2017

• Venue

  Accounting Organizations and Society

• Publication date

  2017-08-23

• Fields of study

  Business, Economics

• Identifiers
  DOI 10.1016/J.AOS.2017.08.005
• External record

  Open on Semantic Scholar

• Source metadata

  Semantic Scholar

• No claims are published for this paper.

• No concepts are published for this paper.

• Does Integrated Reporting Matter to the Capital Market?: Does Integrated Reporting Matter to the Capital Market?

  2017cited by this paper
• Business strategy, over- (under-) investment and managerial compensation

  2017cited by this paper
• Value Relevance of Accounting Information Under an Integrated Reporting Approach: A Research Note

  2016cited by this paper
• Environmental, Social and Governance Disclosure, Integrated Reporting, and the Accuracy of Analyst Forecasts

  2016cited by this paper
• Causal Inference in Accounting Research

  2016cited by this paper
• Integrated reporting: The current state of empirical research, limitations and future research implications

  2016cited by this paper
• Comments and Observations Regarding the Relation Between Theory and Empirical Research in Contemporary Accounting Research

  2016cited by this paper
• Accounting Conservatism and Firm Investment Efficiency

  2016cited by this paper
• Meaning and Momentum in the Integrated Reporting Movement

  2015cited by this paper
• Integrated Reporting and Investor Clientele

  2015cited by this paper
• The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research

  2015cited by this paper
• CSR and Assurance Services: A Research Agenda

  2015cited by this paper
• The association between integrated reporting and firm valuation

  2015cited by this paper
• Voluntary Environmental Disclosure Quality and Firm Value: Further Evidence

  2015cited by this paper
• Analyst Report Readability

  2015cited by this paper
• Corporate and Integrated Reporting: A Functional Perspective

  2014cited by this paper
• Corporate Social Responsibility Disclosure and the Value of Cash Holdings

  2014cited by this paper
• Integrated Reporting: Insights, gaps and an agenda for future research

  2014cited by this paper
• Corporate social responsibility disclosure and the cost of equity capital: The roles of stakeholder orientation and financial transparency

  2014cited by this paper
• Corporate social responsibility performance and information asymmetry

  2013cited by this paper
• Target price accuracy:international evidence

  2013cited by this paper
• Does investment efficiency improve after the disclosure of material weaknesses in internal control over financial reporting

  2013cited by this paper
• Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure

  2013cited by this paper
• A Note on the Practice of Lagging Variables to Avoid Simultaneity

  2013cited by this paper
• Externalities of Mandatory IFRS Adoption: Evidence from Cross-Border Spillover Effects of Financial Information on Investment Efficiency

  2013cited by this paper
• Do actions speak louder than words? An empirical investigation of corporate environmental reputation

  2012cited by this paper
• THE VALUE OF THE FIRM , AND CORPORATE FINANCE

  2012cited by this paper
• Management earnings forecast disclosure policy and the cost of equity capital

  2012cited by this paper
• Selection models in accounting research

  2012cited by this paper
• Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting

  2011cited by this paper
• Transparency and Liquidity Uncertainty in Crisis Periods

  2011cited by this paper
• The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts

  2011cited by this paper
• Mandatory Fair Value Accounting and Information Asymmetry: Evidence from the European Real Estate Industry

  2011cited by this paper
• Does corporate social responsibility affect the cost of capital

  2011cited by this paper
• Asset Securitization, Securitization Recourse, and Information Uncertainty

  2011cited by this paper
• Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research

  2010cited by this paper
• On the Use of Instrumental Variables in Accounting Research

  2010cited by this paper
• The Role of the Business Press as an Information Intermediary

  2010cited by this paper
• Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences

  2010cited by this paper
• The Financial Reporting Environment: Review of the Recent Literature

  2010cited by this paper
• Scale Effects in Capital Markets‐Based Accounting Research

  2009cited by this paper
• Legal Protection of Investors, Corporate Governance, and the Cost of Equity Capital

  2009cited by this paper
• Assurance on sustainability reports: an international comparison

  2009cited by this paper
• Cost of Capital Effects and Changes in Growth Expectations Around U.S. Cross-Listings

  2009cited by this paper
• How Does Financial Reporting Quality Relate to Investment Efficiency

  2009cited by this paper
• Stock Market Liquidity and Firm Value

  2009cited by this paper
• Transparency, Liquidity, and Valuation: International Evidence

  2009cited by this paper
• Bootstrap-Based Improvements for Inference with Clustered Errors

  2008cited by this paper
• Accounting Discretion, Corporate Governance, and Firm Performance*

  2008cited by this paper
• Annual Report Readability, Current Earnings, and Earnings Persistence

  2008cited by this paper
• International Accounting Standards and Accounting Quality

  2008cited by this paper
• Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences

  2008cited by this paper
• Voluntary Disclosure, Earnings Quality, and Cost of Capital

  2008cited by this paper
• How disclosure quality affects the level of information asymmetry

  2007cited by this paper
• Accounting Information, Disclosure, and the Cost of Capital

  2007cited by this paper
• Theorising South Africa’s Corporate Governance

  2006cited by this paper
• Earnings Management and Cross Listing: Are Reconciled Earnings Comparable to US Earnings?

  2006cited by this paper
• Liquidity of emerging markets

  2005cited by this paper
• Expected EPS and EPS Growth as Determinantsof Value

  2005cited by this paper
• International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?

  2005cited by this paper
• Internationalization and Stock Market Liquidity

  2005cited by this paper
• Information and the Cost of Capital

  2004cited by this paper
• Value creating stock manipulation: feedback effect of stock prices on firm value

  2004cited by this paper
• Limited Attention, Information Disclosure, and Financial Reporting

  2003cited by this paper
• Cost of Capital , Strategic Disclosures and Accounting Choice

  2003cited by this paper
• Pe Ratios, Peg Ratios, and Estimating the Implied Expected Rate of Return on Equity Capital

  2003cited by this paper
• Bringing the Future Forward: The Effect of Disclosure on the Returns-Earnings Relation

  2002cited by this paper
• The relation between environmental performance and environmental disclosure: a research note

  2002cited by this paper
• A Re‐examination of Disclosure Level and the Expected Cost of Equity Capital

  2002cited by this paper
• The Predictive Value of Expenses Excluded from Pro Forma Earnings

  2002cited by this paper
• Equity Premia as Low as Three Percent? Evidence from Analysts' Earnings Forecasts for Domestic and International Stock Markets

  2001cited by this paper
• Toward an Implied Cost of Capital

  2001cited by this paper
• Accruals and the Prediction of Future Cash Flows

  1999cited by this paper
• The Economic Consequences of Increased Disclosure

  1999cited by this paper
• Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure

  1999cited by this paper
• Corporate Disclosure Policy and Analyst Behavior

  1998cited by this paper
• Earnings, Book Values, and Dividends in Equity Valuation*

  1995cited by this paper
• Disclosure Policy, Information Asymmetry, and Liquidity in Equity Markets*

  1995cited by this paper
• CROSS- SECTIONAL DETERMINANTS OF ANALYST RATINGS OF CORPORATE DISCLOSURES

  1993cited by this paper
• The Effects of Beta, Bid-Ask Spread, Residual Risk, and Size on Stock Returns

  1989cited by this paper
• Presidential Address: A simple model of capital market equilibrium with incomplete information

  1987cited by this paper
• Asset pricing and the bid-ask spread

  1986cited by this paper
• Differential Information and Security Market Equilibrium

  1985cited by this paper
• FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY

  1968cited by this paper

• Revisiting market reactions to directors’ dealings for JSE – Listed firms: An information environment perspective

  2026cites this paper
• How does mandatory CSR disclosure affect labor investment decisions?

  2026cites this paper
• The placement of financial statements

  2026cites this paper
• Impression management in financially distressed firms: Evidence from integrated reporting in Australia

  2026cites this paper
• Integrated reporting, financial reporting quality and debt maturity: evidence from Thailand

  2026cites this paper
• Evolving role of integrated reporting in sustainability and governance practices: a bibliometric analysis and future research insights

  2026cites this paper
• Are Family Firms Reporting Differently? Integrated Reporting Practices in Indonesia

  2026cites this paper
• The strategic role of collectivism culture in increasing firm value: Stakeholder theory perspective

  2026cites this paper
• Multiple Global CSR Pronouncements and Market Liquidity—Evidence From European Union

  2026cites this paper
• Divulgaciones de gobierno corporativos a través de reportes integrados en mercados emergentes: caso chileno.

  2026cites this paper
• An Analysis of the Impact of Mandatory Sustainability Reporting Disclosure on Firm Value in Public Energy Sector Companies

  2025cites this paper
• How Do Small and Medium-Sized Enterprises Create Value Through the Integrated Reporting Framework? Empirical Study on Integrity and Driving Factors

  2025cites this paper
• Integrated Reporting and Assurance in Emerging Economies: Impacts on Market Liquidity and Forecast Accuracy

  2025cites this paper
• Beyond Earnings: The Synergistic Effects of Financial Quality and Sustainability Disclosures on Market Valuation of Manufacturing Firms

  2025cites this paper
• Overview of integrated reporting: biliometric analysis

  2025cites this paper
• What comes first? The chicken–egg relationship between integrated thinking and reporting

  2025cites this paper
• Integrated Thinking and Firm Performance: Evidence from Sri Lankan Listed Companies

  2025cites this paper
• Is integrated reporting more value relevant in North America?

  2025cites this paper
• A method to identify textual features of superior integrated reports issued by Japanese listed companies, using BERT

  2025cites this paper
• TÜRKİYE’DE ÖZEL VE KAMU SERMAYELİ BANKALARIN ENTEGRE RAPOR KALİTELERİNİN KARŞILAŞTIRMALI ANALİZİ

  2025cites this paper
• Integrated Reporting and Firm Value

  2025cites this paper
• The Impact of Sustainability Disclosure on Access to Capital: the Risk–Return Perspective

  2025cites this paper
• Integrated reporting quality and corporate tax avoidance: the moderating role of board gender diversity

  2025influential citation
• Associação entre o conteúdo emocional do relato integrado e o desempenho econômico das companhias

  2025cites this paper
• Investors’ reactions to CSR reputation and disclosure assurance: an experimental analysis

  2025cites this paper
• Does Listing Farther Influence Carbon Emissions Production? Evidence From Internationally Cross‐Border Listed Firms

  2025cites this paper
• Financial reporting challenges of small- and medium-capitalisation JSE-listed companies

  2025cites this paper
• Non-financial disclosure and stock price informativeness: the role of country-level institutional factors

  2025cites this paper
• Integrated reporting quality, cost of debt and market value in Islamic banks

  2025cites this paper
• The Power of Digitalization: How Information Disclosure Shapes Company Value

  2025cites this paper
• Integrated Reporting as a Path to Value: The Moderating Role of CEO Integrity from the Indian Perspective

  2025cites this paper
• Carbon Accounting Quality: Measurement and the Role of Assurance

  2025cites this paper
• Unlocking corporate sustainability: the synergistic effects of integrated reporting and ownership concentration

  2025cites this paper
• Corporate Environmental Performance and Stock Price Synchronicity: Examining Industry Sensitivity and Disclosure Regimes in Stakeholder‐Oriented Markets

  2025cites this paper
• Do integrated report readability and tone convey value relevant information? International evidence

  2025cites this paper
• The value relevance of integrated reporting in the United Kingdom

  2025cites this paper
• Signalling power and value relevance of voluntary disclosures: in the era of integrated reporting

  2025cites this paper
• A Bibliometric Review of a Decade of Integrated Reporting Research*

  2025cites this paper
• Reporting Connectivity, Audit Quality, and Audit Fees

  2025cites this paper
• Managerial responses to One Report: A cluster analysis of Thai listed companies

  2025cites this paper
• Methodology for Quantifying Corporate Value Statements in Japanese Integrated Reports and Stock Return Analysis

  2025cites this paper
• Constituent participation in the public consultation on EU CSRD: Who was the most active stakeholder?

  2025cites this paper
• Exploring the Interplay between Audit Standards and Investment Patterns: A Cluster-Based Analysis of FDI and FPI Across Nations

  2025cites this paper
• Does Alignment with the IIRF Influence Capital Markets? Evidence from South Africa and the UK

  2025cites this paper
• Integrated reporting in accounting research from 2013 to 2022: a systematic literature review and future research directions

  2025cites this paper
• From the horse's mouth: stakeholders, integrated reporting and accountability

  2025cites this paper
• A research framework on the judgement and decision-making of investors using sustainability reports

  2025cites this paper
• Integrated Reporting and Firm Value: Empirical Evidence from Sri Lankan Licensed Finance Companies

  2025cites this paper
• Rising Temperatures, Rising Transparency: Revealing the Financial Benefits of Climate Change Disclosure

  2025cites this paper
• Association between the emotional content of integrated reporting and companies' economic performance

  2025cites this paper
• Sustainable development goals and corporate sustainability reporting: a bibliometric analysis

  2025cites this paper
• The Impact of Audit Firm Size on the Relationship between Integrated Reporting and Sustainability Performance: Conceptual Paper

  2025influential citation
• Integrated Reporting: Insights from a Structured Literature Review

  2025cites this paper
• Integrated reporting and firm value: moderating role of CEO integrity in the context of GCC countries

  2025cites this paper
• EFRAG and ISSB: tensions and opportunities for convergence in the quest for the standardisation of sustainability reporting standards

  2025cites this paper
• Effect of integrated reporting quality disclosure on cost of equity capital in developed markets: Exploring the moderating role of corporate governance quality

  2025influential citation
• The Impact of Mandatory ESG Disclosure on Firms’ Graph Disclosure Quality: Evidence from the European Union Directive

  2025cites this paper
• An exploratory study of the demand side of firms' non-financial information

  2025cites this paper
• Integrated Reporting, Stakeholders' Perspective and Sustainable Disclosure: Systematic Insights From Empirical Research

  2025cites this paper
• Financial indicators as determinants of integrated reporting quality: evidence from Poland

  2025cites this paper
• Does Sustainable Performance Matter for Nonfinancial Disclosure Readability? A Fog Index Analysis on Italian‐Listed Companies

  2025cites this paper
• SÜRDÜRÜLEBİLİRLİK RAPORLAMASI, ENTEGRE RAPORLAMA VE MUHASEBE EĞİTİMİ: LİSANS MÜFREDATININ İNCELENMESİ VE DEĞERLENDİRİLMESİ

  2025cites this paper
• The Value Relevance of Sustainability Reporting Practices: A Bibliometric and Qualitative Synthesis of Scientific Literature in the Post‐GFC Era

  2025cites this paper
• The role of integrated reporting and earnings management on the combined assurance and capital market liquidity relationship

  2025cites this paper
• Company Value LQ-45: Intellectual Capital, Quality of Accounting Information and Integrated Reporting

  2025cites this paper
• Does ESG Disclosure Matter for the Tax Avoidance–Firm Value Relationship? Evidence from an Emerging Market

  2025cites this paper
• The Impact of Corporate Reporting Quality on Sustainable Growth Through Integrated Reporting Lens in Thai Listed Companies

  2025cites this paper
• The Value Relevance of Business Model Disclosure Quality in Integrated Reports

  2025cites this paper
• How to measure Integrated Reporting Adoption, compliance, and Quality: A Systematic Review of taxonomies, constructs, and measures toward a research agenda

  2025cites this paper
• The dark side of intangibles? Organizational capital and corporate investment efficiency

  2025cites this paper
• The role of readability-mediated integrated reporting quality on value relevance: evidence of STOXX 600 Europe

  2025cites this paper
• How do corporate social goals materialize in management control systems? An exploratory study in family businesses

  2025cites this paper
• Climate opportunity exposure and the cost of capital: evidence from emerging market firms

  2025cites this paper
• Evaluation of the Usefulness of the Integrated Report as a Factor in Investment Decisions

  2025cites this paper
• The Mediating Role of the Firm Image in the Relationship Between Integrated Reporting and Firm Value in GCC Countries

  2025cites this paper
• The impact of COVID-19 disclosures on information asymmetry: evidence from the UK

  2025cites this paper
• The value relevance of integrated reporting quality: the role of the legal environment

  2025cites this paper
• A review of integrated reporting practices of JSE-listed companies: evidence of integrated thinking

  2025cites this paper
• Integrated reporting adoption, disclosure and media legitimacy: evidence from the IIRC Pilot Programme

  2025cites this paper
• The Effects of Environmental, Social and Governance Orientation: An International Empirical Literature Review

  2025cites this paper
• What drives communist party building disclosure? Evidence from Chinese listed firms

  2025cites this paper
• The Role of Financial Accounting in Measuring the Impact of ESG Disclosure on Firm Value

  2025cites this paper
• Do sustainability reports contain financially material information?

  2025cites this paper
• Do Firms Walk the Talk: How Integrated Reporting Quality and Integrated Thinking Influence Multiple-Capital Performance

  2025cites this paper
• Earnings Quality and Corporate ESG Performance: Evidence from Mandatory Environmental Disclosure Policies

  2025cites this paper
• The Dark Side of Mandatory CSR Disclosure: Evidence from Expropriation in China

  2025cites this paper
• Key Determinants of Corporate Investment Efficiency

  2025cites this paper
• The Role of Integrated Reporting in Reducing Cost of Capital: Mediating Effect of Information Transparency

  2025cites this paper
• Combined Assurance Models and Sustainability Assurance: Impacts on Market Liquidity and Analyst Forecast Accuracy in South Africa

  2025cites this paper
• The impact of green information disclosure on stock price synchronicity: an analysis based on NER and TF-BIDF textual techniques

  2025cites this paper
• Voluntary and Mandatory Integrated Reporting Conformity with the International Integrated Reporting Council Framework

  2025cites this paper
• responsabilidad social empresarial y el mandato legal:

  2025cites this paper
• Beyond Disclosure: A Comprehensive Scoring Scale for Evaluating Integrated Reporting Quality

  2025cites this paper
• The effects of integrated reporting quality: a meta-analytic review

  2024cites this paper
• Do mandatory and voluntary adoption of integrated and sustainability reporting influence value creation?

  2024cites this paper
• Forward-looking information: does IIRC framework adoption matter?

  2024cites this paper
• Capital Market Consequences of Information about Individual Auditors

  2024cites this paper
• Fostering firm value: Unpacking the effect of circular economy disclosure via social media

  2024cites this paper
• The influence of financial performance and governance on non-financial performance disclosures

  2024cites this paper
• Association Between Integrated Reporting Quality and Corporate Performance: Evidence from India

  2024cites this paper