Information used to manage the business and support the decision‐making of stakeholders is being subject to evolution. In this context, traditional financial reporting is considered not sufficient anymore. This has translated into a sharp increase in the number of firms that have begun to adopt emerging reporting practices. This study aims to examine the influence that both firm‐ and country‐specific characteristics have on the voluntary uptaking of integrated reporting internationally. In order to do so, it analyses a sample of 71 international listed companies that have adopted this reporting form in 2016. The results show that firms are more likely to implement integrated reporting if they are located in countries with a higher level of corruption perception and a better risk rating and that are considered as relatively more collectivist and feminist and with a long‐term orientation. The legal system has resulted to be not significant. As for firms' characteristics, large size, profitability, market‐to‐book ratio, and the size of the board are found to be significant variables. Moreover, the results indicate that the adoption of integrated reporting is not influenced by a higher level of leverage, firm efficiency and board diversity and independence.
Exploring the firm and country determinants of the voluntary adoption of integrated reporting / Girella, Laura; Rossi, Paola; Zambon, Stefano. - In: BUSINESS STRATEGY AND THE ENVIRONMENT. - ISSN 1099-0836. - 28:7(2019), pp. 1323-1340.
|Data di pubblicazione:||2019|
|Titolo:||Exploring the firm and country determinants of the voluntary adoption of integrated reporting|
|Autore/i:||Girella, Laura; Rossi, Paola; Zambon, Stefano|
|Digital Object Identifier (DOI):||http://dx.doi.org/10.1002/bse.2318|
|Codice identificativo ISI:||WOS:000494821600003|
|Codice identificativo Scopus:||2-s2.0-85065780156|
|Citazione:||Exploring the firm and country determinants of the voluntary adoption of integrated reporting / Girella, Laura; Rossi, Paola; Zambon, Stefano. - In: BUSINESS STRATEGY AND THE ENVIRONMENT. - ISSN 1099-0836. - 28:7(2019), pp. 1323-1340.|
|Tipologia||Articolo su rivista|
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