Up until the consolidation on the IFRS Foundation: The companies that have been advancing integrated reporting

Detalhes bibliográficos
Autor(a) principal: Lopes, A. I.
Data de Publicação: 2023
Outros Autores: Bovane, S., Penela, D.
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10071/29313
Resumo: This study seeks to develop an in-depth understanding of where companies reporting under the Integrated Reporting (IR) framework are located, what their main characteristics are, whether a change in firm value has occurred after IR adoption, and whether firm value varies depending on IR quality. Knowing who has been involved in the thinking and processes underpinning IR may further encourage companies to proceed, under the direction of the IFRS Foundation, with future practices associated with non-financial reporting. The results of this study show that IR reporters are distributed across 43 countries and five regions the majority from South Africa, followed by Japan and the UK. After adoption, IR reporters are found to be significantly larger, less profitable, and command greater market value. Those with higher-quality IR reporting are significantly larger and more profitable than their counterparts. Yet, no significant differences in firm value were found between IR quality groups.
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spelling Up until the consolidation on the IFRS Foundation: The companies that have been advancing integrated reportingIntegrated reportingIIRCIntegrated International Reporting CouncilIR examples databaseFinancial reportingNon-financial reportingIFRS FoundationInternational Financial Reporting Standards FoundationISSBInternational Sustainability Standards BoardVRFValue Reporting FoundationThis study seeks to develop an in-depth understanding of where companies reporting under the Integrated Reporting (IR) framework are located, what their main characteristics are, whether a change in firm value has occurred after IR adoption, and whether firm value varies depending on IR quality. Knowing who has been involved in the thinking and processes underpinning IR may further encourage companies to proceed, under the direction of the IFRS Foundation, with future practices associated with non-financial reporting. The results of this study show that IR reporters are distributed across 43 countries and five regions the majority from South Africa, followed by Japan and the UK. After adoption, IR reporters are found to be significantly larger, less profitable, and command greater market value. Those with higher-quality IR reporting are significantly larger and more profitable than their counterparts. Yet, no significant differences in firm value were found between IR quality groups.Inderscience2024-08-22T00:00:00Z2023-01-01T00:00:00Z20232023-09-14T16:37:51Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10071/29313eng1740-800810.1504/IJAAPE.2023.133048Lopes, A. I.Bovane, S.Penela, D.info:eu-repo/semantics/embargoedAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-11-09T17:43:58Zoai:repositorio.iscte-iul.pt:10071/29313Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T22:20:48.107916Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv Up until the consolidation on the IFRS Foundation: The companies that have been advancing integrated reporting
title Up until the consolidation on the IFRS Foundation: The companies that have been advancing integrated reporting
spellingShingle Up until the consolidation on the IFRS Foundation: The companies that have been advancing integrated reporting
Lopes, A. I.
Integrated reporting
IIRC
Integrated International Reporting Council
IR examples database
Financial reporting
Non-financial reporting
IFRS Foundation
International Financial Reporting Standards Foundation
ISSB
International Sustainability Standards Board
VRF
Value Reporting Foundation
title_short Up until the consolidation on the IFRS Foundation: The companies that have been advancing integrated reporting
title_full Up until the consolidation on the IFRS Foundation: The companies that have been advancing integrated reporting
title_fullStr Up until the consolidation on the IFRS Foundation: The companies that have been advancing integrated reporting
title_full_unstemmed Up until the consolidation on the IFRS Foundation: The companies that have been advancing integrated reporting
title_sort Up until the consolidation on the IFRS Foundation: The companies that have been advancing integrated reporting
author Lopes, A. I.
author_facet Lopes, A. I.
Bovane, S.
Penela, D.
author_role author
author2 Bovane, S.
Penela, D.
author2_role author
author
dc.contributor.author.fl_str_mv Lopes, A. I.
Bovane, S.
Penela, D.
dc.subject.por.fl_str_mv Integrated reporting
IIRC
Integrated International Reporting Council
IR examples database
Financial reporting
Non-financial reporting
IFRS Foundation
International Financial Reporting Standards Foundation
ISSB
International Sustainability Standards Board
VRF
Value Reporting Foundation
topic Integrated reporting
IIRC
Integrated International Reporting Council
IR examples database
Financial reporting
Non-financial reporting
IFRS Foundation
International Financial Reporting Standards Foundation
ISSB
International Sustainability Standards Board
VRF
Value Reporting Foundation
description This study seeks to develop an in-depth understanding of where companies reporting under the Integrated Reporting (IR) framework are located, what their main characteristics are, whether a change in firm value has occurred after IR adoption, and whether firm value varies depending on IR quality. Knowing who has been involved in the thinking and processes underpinning IR may further encourage companies to proceed, under the direction of the IFRS Foundation, with future practices associated with non-financial reporting. The results of this study show that IR reporters are distributed across 43 countries and five regions the majority from South Africa, followed by Japan and the UK. After adoption, IR reporters are found to be significantly larger, less profitable, and command greater market value. Those with higher-quality IR reporting are significantly larger and more profitable than their counterparts. Yet, no significant differences in firm value were found between IR quality groups.
publishDate 2023
dc.date.none.fl_str_mv 2023-01-01T00:00:00Z
2023
2023-09-14T16:37:51Z
2024-08-22T00:00:00Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10071/29313
url http://hdl.handle.net/10071/29313
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv 1740-8008
10.1504/IJAAPE.2023.133048
dc.rights.driver.fl_str_mv info:eu-repo/semantics/embargoedAccess
eu_rights_str_mv embargoedAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Inderscience
publisher.none.fl_str_mv Inderscience
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
institution RCAAP
reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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