Purpose: Although principal–agent theory has gained a prominent place in research, its negative image of self-serving managers is frequently criticized. Thus, the purpose of this paper is to examine how existing theories of agency and stewardship can be combined by using behavioral...

In line with the increasing relevance of integrated reporting (IR) in recent years, a growing body of research has emerged that investigated various determinants of IR implementation and quality. Corporate governance potentially affects IR practices as prior studies have documented their...

This study examines determinants of materiality disclosure quality (MDQ) in integrated reporting (IR) in an international setting. To this purpose, we constructed a novel, hand-collected MDQ score in line with the IR guiding principles introduced by the International Integrated Reporting Council...