Does the voluntary adoption of integrated reporting affect the value relevance of accounting information? : empirical evidence from Europe
Salvatore Loprevite, Daniela Rupo and Bruno Ricca
| Year of publication: |
2019
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| Authors: | Loprevite, Salvatore ; Rupo, Daniela ; Ricca, Bruno |
| Published in: |
International journal of managerial and financial accounting. - Olney, Bucks. : Inderscience Publ., ISSN 1753-6715, ZDB-ID 2458817-9. - Vol. 11.2019, 3/4, p. 238-268
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| Subject: | integrated reporting | international integrated reporting framework | value relevance | accounting information | market effects | generalised linear models | GLM | <IR> framework | non-financial voluntary or mandatory reporting | agency theory | Berichtswesen | Reporting | Rechnungswesen | Accounting | IFRS | Prinzipal-Agent-Theorie | Agency theory | Bilanzierungsgrundsätze | Accounting standards | Nachhaltigkeitsbericht | Sustainability reporting | Informationswert | Information value |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1504/IJMFA.2019.104131 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012162669