Wahl, Annika; Charifzadeh, Michel; Diefenbach, Fabian - In: Business Strategy and the Environment 29 (2020) 6, pp. 2542-2556
This study investigates how integrated reporting (IR) creates value for investors. It examines how providers of financial capital benefit from an improved firm information environment provided by IR. Specifically, this study investigates the effect of voluntary IR disclosure on analyst earnings...
