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...

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...

Purpose: Despite its envisaged benefits, integrated reporting (IR) has yet to achieve its “breakthrough”, especially among small- and medium-sized enterprises (SMEs). This study aims to discern SME leaders’ attitudes toward IR, and thereby to reveal managerial perceptions of both the...