Up until the consolidation on the IFRS Foundation: The companies that have been advancing integrated reporting
Autor(a) principal: | |
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Data de Publicação: | 2023 |
Outros Autores: | , |
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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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 |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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RCAAP |
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RCAAP |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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