Gerwanski, Jannik; Kordsachia, Othar; Velte, Patrick - 2021
This study examines determinants of materiality disclosure quality (MDQ) in integrated reporting (IR) in an … introduced by the International Integrated Reporting Council (IIRC). Based on a cross-national sample consisting of 359 firm … statistical models. We expand on earlier empirical findings on IR disclosure quality and provide valuable insights for research …