Leukhardt, Luca; Charifzadeh, Michel; Diefenbach, Fabian - In: Corporate Social Responsibility and Environmental Management 29 (2022) 5, pp. 1482-1494
This study examines the relevance of integrated reporting quality (IRQ) to capital markets. We investigate whether IRQ benefits capital market participants by improving a firm's information environment, using analyst earnings forecast accuracy as a proxy. Our study focuses specifically on...