Impact of integrated reporting on enterprise value-based management: evidence from Ukraine

Zhuravka, Fedir; Кравченко, Олена; Ovcharova, Natalia; Oleksich, Zhanna; Miroshnychenko, Olesia

doi:10.21511/ppm.18(2).2020.14

Cited by 5 publications

(2 citation statements)

References 7 publications

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“…Others have proposed changes to improve different aspects of the IR, especially in disclosing the IC through it (La Torre et al, 2018;Trébucq & Magnaghi, 2017). Some authors have focused on IC to propose IR adjustments that enhance internal decision-making (Dameri & Ferrando, 2021;(Demartini et al, 2015;Zhuravka et al, 2020). The literature has also advanced in proposals to produce complete information (Boyko & Derun, 2016;Ramin & Lew, 2015).…”

Section: Emerging Research Thematic Areasmentioning

confidence: 99%

New Connections Between Integrated Reporting and Intellectual Capital: Future Research Implications in the Context of Sustainability-Related Information

Ficco,

Herrera-Rodriguez,

Macias

et al. 2023

J. Professional Business Review

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Purpose: The objective of this study was to identify new links between Integrated Reporting (IR) and Intellectual Capital (IC) fields, useful for sustainability and climate change disclosures with ISSB standards. Theoretical Framework: The literature that has integrated IC and IR fields has been developed, mainly from the IC research perspective, addressing a wide range of thematic specializations that emerge when analyzing the research areas. Design/Methodology/Approach: We developed a Structured Literature Review (SLR) of articles indexed in Scopus, which allowed us to build a specific analytical framework from emerging categories; we rely on AtlasTi and VOSviewer software. Findings: We found that the literature converges towards the following research areas: Reviews and reflections on the IR framework as a means for IC disclosure; Proposals to improve the IR framework and IR disclosures through IR; The IR framework and definition, measurement, and management of IC within organizations; disclosures of CI in contexts of practical adoption of RI; Disclosure of IC through IR, its determinants, and effects. Research, Practical & Social Implications: We identified the need to advance research under a performative approach, research on stakeholder satisfaction by revealing IC through IR and the relationship of IC with information related to sustainability in the new ISSB context. The paper identifies previously unexamined connections between IC and IR and proposes future avenues of research. Originality/Value: This study raises the need for increased policy research to define a common language for presenting comparable IC information in ISSB sustainability reports. In addition, studies are needed to help identify IC information, other IR capital and metrics, which could represent material information for investors to assess sustainability-related risks and opportunities.

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Section: Emerging Research Thematic Areasmentioning

confidence: 99%

New Connections Between Integrated Reporting and Intellectual Capital: Future Research Implications in the Context of Sustainability-Related Information

Ficco,

Herrera-Rodriguez,

Macias

et al. 2023

J. Professional Business Review

View full text Add to dashboard Cite

show abstract

“…Este tema assume particular relevância na medida em que diferentes aspetos de apresentação e conteúdo da INF continuam a apresentar divergências entre as entidades que os reportam (designadamente, Nakagawa et al, 2020;Petryk et al, 2020;Zhuravka et al, 2020), apesar dos esforços de normalização nessa matéria.…”

Section: Introductionunclassified

Os fatores explicativos da eficácia da análise da informação não financeira nos diferentes níveis de complexidade da tarefa

Albuquerque,

Martins,

Rodrigues

2023

Innovar

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com o aumento da perceção de que a informação constante nos tradicionais relatos financeiros não satisfaz as necessidades dos stakeholders, tem-se verificado a generalização de relatos incidentes sobre a informação não financeira. Neste estudo, procura-se analisar os determinantes da eficácia da análise da informação não financeira para os diferentes níveis de complexidade da tarefa envolvida. As características demográficas, o tempo de interpretação da informação (eficiência) e os diferentes formatos de apresentação foram considerados como fatores com potencial influência sobre a eficácia da análise. O experimento iniciou-se pela seleção de excertos de informação não financeira extraídos de um relato integrado com diferentes níveis de complexidade da informação e da pergunta, os quais, combinados, conduzem a diferentes níveis de complexidade da tarefa. Duas formas de apresentação foram propostas, uma das quais com maior recurso a gráficos e outra com maior recurso a tabelas. A partir destes dois conjuntos de informação, dois questionários, contendo idênticas questões, foram desenvolvidos e propostos a estudantes de mestrado das ciências empresariais em Portugal. Os dados recolhidos foram analisados a partir de modelos de regressão linear, complementados por técnicas de análise descritivas e testes não paramétricos bivariados. Os resultados obtidos demonstraram, a partir da recolha de 170 respostas de estudantes da área das ciências empresariais, que o recurso às tabelas conduziu a uma resposta mais rápida ao questionário. O formato de apresentação não representou um benefício claro na eficácia da análise, sendo o tempo a variável mais significativa e consistente na explicação da eficácia da análise para os diferentes níveis de complexidade da tarefa. O estudo pretende contribuir para a literatura ao fornecer evidência empírica dos fatores que potencialmente influenciam a tomada de decisão dos utilizadores com base na informação não financeira, considerando, nesse contexto, os efeitos do formato de apresentação e da complexidade da tarefa.

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Audit of banks as public interest entities: Segmentation and conjuncture of the bank audit market in Ukraine

Sukhonos

Serpeninova

Makarenko

et al. 2021

Banks and Bank Systems

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An important factor in restoring the confidence of financial consumers in banks is to provide auditors with credible and detailed financial statements and their solvency. This study is a pilot step in clarifying the auditor’s role in ensuring the banks’ reliability as public interest entities in Ukraine. It is aimed at investigating the segmentation of the banking audit services market in Ukraine and its comprehensive characteristics. Structural and dynamic analysis were applied to investigate market, regional and branch concentration, as well as main trends in bank audit market development within the data and registers of the Audit Chamber of Ukraine (ACU) and 75 annual reports of Ukrainian banks. Key aspects of the bank audit market in Ukraine are highlighted: the potential of the bank audit market, the ability of auditors to provide audit services and current characteristics of market conjuncture. Bank audit market is highly segmented: this study differentiates strong segments of international audit networks, associations and alliances, including Big 4 companies and the segment of weak Ukrainian audit companies. Kyiv and Kyiv region are the dominant economic active regions in terms of the regional bank market concentration and the presence of international audit networks. The study results are the basis for improving the regulation of the banking audit services market by the National Bank of Ukraine and ACU.

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Impact of integrated reporting on enterprise value-based management: evidence from Ukraine

Cited by 5 publications

References 7 publications

New Connections Between Integrated Reporting and Intellectual Capital: Future Research Implications in the Context of Sustainability-Related Information

New Connections Between Integrated Reporting and Intellectual Capital: Future Research Implications in the Context of Sustainability-Related Information

Os fatores explicativos da eficácia da análise da informação não financeira nos diferentes níveis de complexidade da tarefa

Audit of banks as public interest entities: Segmentation and conjuncture of the bank audit market in Ukraine

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