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In the aftermath of the globalization first and of the financial crises then, the traditional approaches to reporting appeared outdated. In response, the Integrated Report (IR) has been proposed with the aim to increase the transparency, making more clear the interconnections between all areas...
Persistent link: https://www.econbiz.de/10012901439
This paper examines the economic benefits associated with textual attributes and the external assurance of integrated …
Persistent link: https://www.econbiz.de/10012860333
investigated corporate characteristics (size, age, quality assurance (QA), earning per share (EPS), industry type, foreign … size, age of company and quality assurance. However, EPS, FO and type of industry were found to have no impact on the …
Persistent link: https://www.econbiz.de/10012291878
We examine the effect of mandated measurement and peer disclosure of new information on the persistence of performance improvements in a setting without performance incentives. Value of information (VOI) theory posits that information can improve the accuracy of posterior beliefs and thereby...
Persistent link: https://www.econbiz.de/10011536665
Purpose – The principal objective of this paper is to expand the scope of legitimacy theory (LT) through a detailed analysis of the links that exist between the legitimising strategies of firms and the characteristics of the political environment in which they are...
Persistent link: https://www.econbiz.de/10013136411
quality accounting standards would result in more adequate information disclosure. This research aims to identify companies …
Persistent link: https://www.econbiz.de/10013123373
The propensity to disclose information about corporate non-financial performance has grown across Europe as a result both of Regulation no. 1606/2002 and higher market sensitivity to enterprises adopting socially responsible policies. This study starts with a through examination of the...
Persistent link: https://www.econbiz.de/10013125718
This study is aimed at developing and validating an index designed to measure the level of social disclosure of external social programmes implemented by firms listed on the Brazilian stock market. Based on Ramanathan (1976), Haydel (1989) and Hammond and Miles (2004), the index of social...
Persistent link: https://www.econbiz.de/10013108391
This paper explains the importance and benefits for Libyan companies of engaging in corporate social responsibility … decisions. The perceived primary benefits of CSRD were enhanced company reputation, and increased financial performance. It also … improves ability to attract foreign investors, and results in higher consumer satisfaction leading to commercial benefits …
Persistent link: https://www.econbiz.de/10013090200
societal benefits of the investment versus on the cost to the company. Managers appear to anticipate investors' positive … benefits rather than on the cost to the company. Although managers and other current shareholders benefit when managers … our study make green investments because they value the associated societal benefits. Collectively, our results show that …
Persistent link: https://www.econbiz.de/10013067547