The association between integrated reporting and firm valuation

Lee, Kin‐Wai; Yeo, Gillian Hian Heng

doi:10.1007/s11156-015-0536-y

Cited by 304 publications

(475 citation statements)

References 42 publications

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“…Using a sample of South African companies and relying on several measures of integrated report quality, researchers have highlighted how better quality leads to positive market reactions (Barth, Cahan, Chen, & Venter, 2017;Lee & Yeo, 2016;Martinez, 2016). Using a sample of South African companies and relying on several measures of integrated report quality, researchers have highlighted how better quality leads to positive market reactions (Barth, Cahan, Chen, & Venter, 2017;Lee & Yeo, 2016;Martinez, 2016).…”

Section: Effectsmentioning

confidence: 99%

Appreciations, criticisms, determinants, and effects of integrated reporting: A systematic literature review

Vitolla

Raimo

Rubino

2019

Corp Soc Responsibility Env

171

137

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The diffusion of integrated reporting has encouraged academics to pay greater attention to this topic. Several studies have been conducted since the 2011 of the Discussion Paper "Towards Integrated Reporting: Communicating Value in the 21stCentury" by the International Integrated Reporting Council. However, conflicting opinions and the wide range of extant studies underscore the need to better understand the current contributions in the field. Furthermore, the novelty of integrated reporting makes it necessary to define as yet unexplored fields in this research stream.To that end, we conduct a systematic review of the literature to classify the research according to normative and descriptive perspectives and identify an agenda that will be able to guide future studies. The review shows that the concept of value creation, internal and qualitative determinants, the content and quality of integrated reporting, and its impacts need further investigation.

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Section: Effectsmentioning

confidence: 99%

Appreciations, criticisms, determinants, and effects of integrated reporting: A systematic literature review

Vitolla

Raimo

Rubino

2019

Corp Soc Responsibility Env

171

137

View full text Add to dashboard Cite

show abstract

“…Likewise, Barin and Ansari (2016) found no significant relationship between return on assets (ROA) or return on equity (ROE) and the level of disclosure for environmental and social information. Lee and Yeo (2016) demonstrated the relationship between company valuations and <IR> using a sample of listed companies in South Africa. They found a positive association between company valuations and <IR> disclosures.…”

Section: Literature Reviewmentioning

confidence: 99%

“…They found a positive association between company valuations and <IR> disclosures. It was predicted <IR> reduces the processing costs in firms with complex operating and informational environment (Lee and Yeo, 2016).…”

Section: Literature Reviewmentioning

confidence: 99%

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The Journey towards Integrated Reporting in Bangladesh

Nakib¹,

Dey²

2018

Asian Economic and Financial Review

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Article History JEL Classification:M490.The necessities of cohesive, integrated and decision-supportive information for apprehending the future prospect and capacity of the companies have led to the advent of integrated reporting (). This study examines whether the Bangladeshi companies are moving towards . The extent of practices of the listed companies in Bangladesh for the year 2014 to 2016 has been measured with a view to reaching a conclusion. In regard to this study, DSE30 companies have been considered as the sample companies while their integrated reports or, in absence, their annual reports have been scrutinized. Content analysis approach has been followed in this study to construct index considering the fifty items of the eight content elements of as prescribed by International Integrated Reporting Council in its International Framework. Our analysis exhibits that in 2016, 22% of the sample companies have adopted , which has been commenced in 2015 whereas no company has undertaken in the year 2014. Content-wise index depicts that the disclosures of items under each of the content elements have been increasing over the time. Item-wise analysis has demonstrated some items of (i.e. materiality determinations process, linkage between strategy and resource allocation plan), disclosures of which have been appeared in the annual reports after the adoption of . Company-wise ensures that index for each company has been either increasing or remaining the same over the period. In total, index for all the sample companies has increased to 0.6148 from 0.4511 over the three years. These indicate that companies in Bangladesh have started adopting through standalone integrated report or annual report in an integrated way in spite of having no mandatory requirement. Contribution/ Originality:In spite of an emerging area of corporate reporting, there are few empirical research exploring practices in developing countries. To the best of the authors' knowledge, this study is the first of its kinds which examines the extent of practices from Bangladesh perspective.

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“…Building a system of effective interaction with the elements of the environment is an important area of activity for the industrial enterprises, which allows not only effectively respond to changes in environmental conditions, but also to actively use the resources of the environment to enhance and improve its efficiency [4,5].…”

mentioning

confidence: 99%

Development of corporate associations of construction industrial enterprises and subjects of financial and credit environment by financial infrastructure merging

2017

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Abstract. The article is devoted to solving important problems of the modern economy, which is the formation, development, and improvement of the efficiency of the combined corporate structures, including industrial enterprises of the construction industry, development directions and mechanisms of regulation of the process of interaction with the financial and credit environment, as well as the formation of corporations, financial infrastructure. According to the authors, it is the basis for the successful development of the industry.

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The association between integrated reporting and firm valuation

Cited by 304 publications

References 42 publications

Appreciations, criticisms, determinants, and effects of integrated reporting: A systematic literature review

Appreciations, criticisms, determinants, and effects of integrated reporting: A systematic literature review

The Journey towards Integrated Reporting in Bangladesh

Development of corporate associations of construction industrial enterprises and subjects of financial and credit environment by financial infrastructure merging

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