Konferenzbeitrag
Firm Characteristics and Corporate Governance Disclosure in Integrated Reports
In recent years, the debate on corporate governance has considerably grown worldwide. In this scenario, corporate governance disclosure is gaining greater attention and the advent of integrated reporting offers a new interesting channel to companies for the dissemination of corporate governance information. This study aims at investigating the factors that can affect the level of corporate governance disclosure included in the integrated reports. Our analysis, conducted on a sample of 85 international companies shows that firm size and profitability positively influence the level of corporate governance disclosure. Moreover, it demonstrates a negative impact of CEO duality on corporate governance disclosure level.
- Language
-
Englisch
- Classification
-
Wirtschaft
- Subject
-
Integrated reporting
Corporate governance
Disclosure
Corporate reporting
Firm characteristics
- Event
-
Geistige Schöpfung
- (who)
-
Raimo, Nicola
Zito, Marianna
Caragnano, Alessandra
- Event
-
Veröffentlichung
- (who)
-
Faculty of Management Zajecar, Megatrend University
- (where)
-
Belgrade
- (when)
-
2020
- Handle
- Last update
-
10.03.2025, 11:42 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Konferenzbeitrag
Associated
- Raimo, Nicola
- Zito, Marianna
- Caragnano, Alessandra
- Faculty of Management Zajecar, Megatrend University
Time of origin
- 2020
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