Capital market effects of integrated reporting quality: evidence from South African context
Nawar Boujelben,
Manal Hadriche,
Yosra Makni Fourati
Abstract:Purpose
The purpose of this study is to examine the interplay between integrated reporting quality (IRQ) and capital markets. More specifically, the authors test the impact of IRQ on stock liquidity, cost of capital and analyst forecast accuracy.
Design/methodology/approach
The sample consists of listed firms on the Johannesburg Stock Exchange in South Africa, covering the period from 2012 to 2020. The IRQ measure used in this study is based on data from Ernst and Young. To test the proposed hypotheses, the a… Show more
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