Integrated reporting and shareholder value creation: International evidence
Talieh Shaikhzadeh Vahdat Ferreira,
Orleans Silva Martins
Abstract:This study analyzes the relationship between integrated reporting and shareholder value creation of public companies in 39 countries, between 2011 and 2018. The integrated report has emerged as a means of meeting the different information needs of stakeholders, but as its presentation is voluntary, there is little information about the different ways of integrating this information and its relationship with the value creation process of companies, a gap that this study seeks to fill. Considering the integrated… Show more
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