Full Length Research Paper
References
Adams G, McQueen G, Seawright K (1999). Revisiting the stock price impact of quality awards. Omega 27(6):595-604. |
|
Arguelles MPM, Balatbat M, Green W (2015). Is there an early-mover market value effect for signaling adoption of integrated reporting. Unpublished working paper, University of New South Wales. |
|
Baboukardos D, Rimmel G (2016). Value relevance of accounting information under an integrated reporting approach: A research note. J. Account. Public Policy 35(4):437-452. |
|
Banghøj J, Plenborg T (2008). Value relevance of voluntary disclosure in the annual report, Account. Financ. 48(2):159-180. |
|
Barney JB (1991). Firm resources and sustainable competitive advantage. J. Manage. 17(1):99-120. |
|
Barry CB, Brown SJ (1985). Differential information and security market equilibrium. J. Financ. Quant. Anal. 20(4):407-422. |
|
Barth M E, Beaver W H, Landsman W R (2001). The relevance of the value relevance literature for financial accounting standard setting: another view. J. Account. Econ. 31(1):77-104. |
|
Barth ME, Cahan SF, Chen L, Venter ER (2016). The economic consequences associated with integrated report quality: early evidence from a mandatory setting, |
|
Bernadi C, Stark AW (2015). The transparency of environmental, social and governance disclosures, integrated reporting, and the accuracy of analyst forecasts. Unpublished working paper, Roma Tre University and University of Manchester. |
|
Beyer A, Cohen DA, Lys TZ, Walther BR (2010). The Financial Reporting Environment: Review of the Recent Literature', J. Account. Econ. 50(2-3):296-343. |
|
Boehmer E, Musumeci J, Poulsen A (1991). Event-study methodology under conditions of event-induced variance. J. Financ. Econ. 30:253-272. |
|
Branco MC, Rodrigues LL (2006). Corporate social responsibility and resource-based perspectives. J. Bus. Ethics 69 (2):111-132. |
|
Campbell JY, Lo AW, MacKinley AC (1997). The econometrics of financial markets. Princeton: Princeton University Press. |
|
Carnevale C, Mazzuca M, Venturini S (2012). Corporate social reporting in European banks: the effects on a firm's market value. Corp. Soc. Responsib. Environ. Manage. 19:159-177. |
|
Carnevale C, Mazzucca M (2014). Sustainability report and bank valuation: evidence from European stock markets. Bus. Ethics 23(1):69-90. |
|
Cheng B, Ioannou I, Serafeim G (2013). Corporate social responsibility and access to finance. Strateg. Manage. J. 35 (1):1-23. |
|
Clarkson P, Guedes J, Thompson R (1996). On the diversification, observability, and measurement of estimation risk. J. Financ. Quant. Anal. 31(1):69-84. |
|
Cohen JR, Holder-Webb LL, Nath L, Wood D (2012). Corporate reporting of nonfinancial leading indicators of economic performance and sustainability. Account. Horizons 26(1):65-90. |
|
Coles JL, Loewenstein U, Suay J (1995). On equilibrium pricing under parameter uncertainty. J. Financ. Quant. Anal. 30(3):347-364. |
|
Delgado-Ceballos J, Montiel I, Raquel Antolin-Lopez R (2014). What Falls Under the Corporate Sustainability Umbrella? Definitions and Measures, Proceedings of the International Association for Business & Society 25:226-237. |
|
De Villiers C, Rinaldi L, Unerman J (2014). Integrated Reporting: insights, gaps and an agenda for future research. Account. Audit. Accountability J. 27(7):1042-1067. |
|
Dhaliwal D, Li O, Tsang A, Yang Y (2011). Voluntary nonfinancial disclosure and the cost of equity capital: The initiation of corporate social responsibility reporting. Account. Rev. 86(1):59-100. |
|
Dhaliwal D, Radhakrishnan S, Tsang A, Yang Y (2012). Nonfinancial disclosure and analyst forecast accuracy: international evidence on corporate social responsibility (CSR) disclosure. Account. Rev. 87(3):723-759. |
|
Diamond DW, Verrecchia RE (1991). Disclosure, liquidity, and the cost of capital. J. Financ. 46(4):1325-1359. |
|
Doni F, Gasperini A, Pavone P (2016). Early adopters of integrated reporting: The case of the mining industry in South Africa. Afr. J. Bus. Manage. 10(9):187-208. |
|
Easley D, O'hara M (2004). Information and the cost of capital. J. Financ. 59(4):1553-1583. |
|
Eccles RG, Krzus MP (2010). One report: Integrated reporting for a sustainable strategy, John Wiley & Sons. |
|
Eccles RG, Saltzman D (2011). Achieving sustainability through integrated reporting. Stanf Soc Innov Rev Summer 59. |
|
Eccles RG, Serafeim G, Krzus MP (2011). Market interest in nonfinancial information. J. Appl. Corporate Financ. 23(4):113-127. |
|
Eccles RG, Krzus MP (2014). The integrated reporting movement: meaning, momentum, motives, and materiality. John Wiley & Sons. |
|
Espinosa M, Trombetta M (2007). Disclosure interactions and the cost of equity capital: evidence from the Spanish continuous market. J. Bus. Financ. Account. 34(9-10):1371-1392. |
|
Fombrun C, Shanley M (1990). What's in a name? Reputation building and Corporate Strategy. Acad. Manage. J. 33(2):233-258. |
|
Frías-Aceituno JV, Rodríguezâ€Ariza L, Garciaâ€Sánchez IM (2014). Explanatory factors of integrated sustainability and financial reporting. Bus. Strateg. Environ. 23(1):56-72. |
|
Gietzmann M, Ireland J (2005). Cost of capital, strategic disclosures and accounting choice. J. Bus. Financ. Account. 32(3â€4):599-634. |
|
González-Benito J, González-Benito Ó (2006). A review of determinant factors of environmental proactivity. Bus. Strateg. Environ. 15(2):87-102. |
|
Global Reporting Initiative (GRI) (2016). Forging a path to integrated reporting, |
|
Griffin P, Sun Y (2013) Going green: market reaction to CSR wire news releases, J. Account. Public Policy 32(2):93-113. |
|
Guidry RP, Patten DM (2010). Market reactions to the first-time issuance of corporate sustainability reports: evidence that quality matters. Sustainab. Account. Manage. Policy J. 1(1):33-50. |
|
Harrington S, Shrider D (2007). All events induce variance: analyzing abnormal returns when effects vary across firms. J. Financ. Quant. Anal. 42:229-256. |
|
Healy PM, Palepu KG (2001). Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. J. Account. Econ. 31(1):405-440. |
|
Hendricks KB, Singhal VR (1996). Quality awards and the market value of the firm: An empirical investigation. Manage. Sci. 42(3):415-436. |
|
Hodge F, Hopkins P, Pratt J (2006). The credibility of classifying hybrid securities as liabilities or equity. Account. Organ. Soc. 31:623-634. |
|
Hope OK (2003). Disclosure practices enforcement of accounting standards, and analysts forecast accuracy: An international study. J. Account. Res. 41(2):235-272. |
|
Hoque ME (2017). Why Company Should Adopt Integrated Reporting?. Int. J. Econ. Financ. Issues 7(1):241-248. |
|
Hosmer LT (1994). Strategic planning as if ethics mattered. Strateg. Manage. J. 15(S2):17-34. |
|
Huang XB, Watson L (2015). Corporate social responsibility research in accounting J. Account. Lit. 34:1-16. |
|
International Integrated Reporting Council (IIRC) (2013a). International Integrated Reporting Framework, |
|
International Integrated Reporting Council (IIRC) (2013b). The IIRC Pilot Programme Yearbook 2013: Business and Investors Explore the Sustainability Perspective of Integrated Reporting, |
|
Ioannou I, Serafeim G (2016). The consequences of mandatory corporate sustainability reporting: evidence from four countries. Working Paper No. 11-100. Harvard Business School Research, |
|
Kelton AS, Pennington RR, Tuttle BM (2010). The effects of information presentation format on judgment and decision making: A review of the information systems research. J. Inf. Systems 24(2):79-105. |
|
KPMG (2011). Integrated Reporting, Performance Insight through Better Business Reporting, |
|
KPMG (2017). The road ahead. The KPMG survey of Corporate Social Responsibility Reporting 2017, |
|
Lee KW, Yeo GHH (2016). The association between integrated reporting and firm valuation. Rev. Quant. Financ. Account. 47(4):1221-1250. |
|
MacKinlay AC (1997). Event studies in Economics and Finance, J. Econ. Literature 35:13-39. |
|
Matuteâ€Vallejo J, Bravo R, Pina JM (2011). The influence of corporate social responsibility and price fairness on customer behaviour: evidence from the financial sector. Corp. Soc. Responsibility Environ. Manage. 18(6):317-331. |
|
Merton RC (1987). A simple model of capital market equilibrium with incomplete information. J. Financ. 42(3):483-510. |
|
Mervelskemper L, Streit D (2017). Enhancing Market Valuation of ESG Performance: Is Integrated Reporting Keeping its Promise?.Bus. Strateg. Environ. 26(4):536-549. |
|
Mikkelson W, Partch M (1988). Withdrawn security offerings. J. Financ. Quantitative Anal. 23:119-133. |
|
Milne M, Chan CC (1999). Narrative corporate social disclosures: how much of a difference do the make to investment decision making?. Brit. Account. Rev. 31:439-457. |
|
Plumlee MA (2003). The effect of information complexity on analysts' use of that information. Account. Rev. 78(1):275-296. |
|
Plumlee M, Brown D, Hayes R M, Marshall R S (2015). Voluntary environmental disclosure quality and firm value: Further evidence. J. Account. Public Policy 34(4):336-361. |
|
Pope PF, McLeay SJ (2011). The European IFRS experiment: Objectives, research challenges and some early evidence. Account. Bus. Res. 4 (3):233-266. |
|
PwC (2014). Corporate performance: what do investors want to know? Powerful stories through Integrated Reporting, |
|
Qiu Y, Shaukat A, Tharyan R (2016). Environmental and social disclosure: link with corporate financial performance. Brit. Account. Rev. 48:102-116. |
|
Relano F, Paulet E (2012). Corporate responsibility in the banking sector: a proposed typology for the German case. Int. J. Law Manage. 54(5):379-393. |
|
Saeidi SP, Sofian S, Saeidi P, Saeidi SP, Saaeidi SA (2015). How does corporate social responsibility contribute to firm financial performance? The mediating role of competitive advantage, Reputation and customer satisfaction. J. Bus. Res. 68:341-350. |
|
Sarokin D, Schulkin J (1991). Environmental concerns and the business of banking. J. Commercial Bank Lending 74(5):6-19. |
|
Scholtens B (2009). Corporate social responsibility in the international banking industry. J. Bus. Ethics 86(2):159-175. |
|
Semenova N Hassel L (2015). On the validity of environmental performance metrics. J. Bus. Ethics 132(2):249-258. |
|
Serafeim G (2015). Integrated Reporting ad Investor Clientele. J. Appl. Corp. Financ. 27(2):34-51. |
|
Sharpe WF (1963). A simplified model for portfolio analysis. Manage. Sci. 9(2):277-293. |
|
Simpson WG, Kohers T (2002). The link between corporate social and financial performance: Evidence from the banking industry. J. Bus. Ethics 35(2):97-109. |
|
Sims CA (2006). Rational inattention: Beyond the linear-quadratic case. Am. Econ. Rev. 96(2):158-163. |
|
Stubbs W, Higgins C, Milne M J, Hems L (2014). Financial capital providers perceptions of integrated reporting, |
|
Thompson P, Cowton CJ (2004). Bringing the environment into bank lending: Implications for environmental reporting. Brit. Account. Rev. 36(2):197-218. |
|
Veldkamp LL (2006). Information markets and the comovement of asset prices. Rev. Econ. Stud. 73(3):823-845. |
|
Verrecchia RE (1990). Information quality and discretionary disclosure. J. Account. Econ. 12(4):365-380. |
|
Verrecchia E (2001). Essays on disclosure. J. Account. Econ. 32(1):97-180. |
|
Viganò F, Nicolai D (2009). CSR in the European banking sector: evidence from a survey. Corporate Social Responsibility in Europe: Rhetoric and Realities, Edward Elgar Publishing, Cheltenham, pp. 95-108. |
|
Yongvanich K, Guthrie J (2006). An extended performance-reporting framework for social and environmental accounting. Bus. Strateg. Environ. 15(5):309-321. |
|
Zhou S, Simnett R, Green W (2017). Does Integrated Reporting matter to the capital market? Abacus 53(1):94-132. |
Copyright © 2024 Author(s) retain the copyright of this article.
This article is published under the terms of the Creative Commons Attribution License 4.0