Purpose: The purpose of this study is to examine the impact of intellectual capital disclosure on the cost of equity capital in the context of integrated reporting, which represents the ultimate frontier in the field of corporate disclosure. Design/methodology/approach: The authors employ...

Purpose: The purpose of this paper is to analyse the financial consequences of the level of human capital (HC) information disclosed by firms through integrated reports. Specifically, this work examines the effect of HC information on the cost of capital and firm value....

The purpose of this document is to empirically examine the impact of intellectual capital disclosure quality in the integrated reports on firm performance. The empirical research is based on a sample of 45 integrated reports. The results confirm our hypothesis that establish the existence of a...

Purpose: This study aims to investigate the financial and country-level determinants of integrated reporting quality in the financial industry. Specifically, this study analyses the impact of profitability, size, leverage and civil law system on the integrated reporting quality....