Konferenzbeitrag
The determinants of corporate governance disclosure level in the integrated reporting context
In recent years, the analysis of corporate governance aspects is becoming a central element for understanding corporate dynamics and represents a clear indicator of investor confidence in the decisions taken by the management and board of listed firms. For this reason, corporate governance disclosure is receiving more and more attention from both a professional and academic point of view. The advent of integrated reporting represents a new tool for disclosing information relating to corporate governance. The goal of this study is to investigate the factors that can influence the level of corporate governance disclosure within the integrated reports. The analysis, conducted on a sample of 73 international firms, shows a positive effect of the firm size, firm profitability and audit quality. To our knowledge, this is the first study that analyses corporate governance disclosure level in the integrated reporting context
- Sprache
-
Englisch
- Erschienen in
-
In: 8th OFEL (Organizational, Financial, Ethical and Legal Issues) conference on Governance, Management and Entrepreneurship, “From corporations to social entrepreneurs: exploring the different faces of social innovation”, April 17-18 2020, Dubrovnik, Croatia ; Year: 2020 ; Pages: 47-58 ; Zagreb: Governance Research and Development Centre (CIRU)
- Klassifikation
-
Wirtschaft
- Thema
-
corporate governance
disclosure
integrated reporting
information quality
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Vitolla, Filippo
Raimo, Nicola
Rubino, Michele
- Ereignis
-
Veröffentlichung
- (wer)
-
Governance Research and Development Centre (CIRU)
- (wo)
-
Zagreb
- (wann)
-
2020
- Handle
- Letzte Aktualisierung
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10.03.2025, 11:44 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Konferenzbeitrag
Beteiligte
- Vitolla, Filippo
- Raimo, Nicola
- Rubino, Michele
- Governance Research and Development Centre (CIRU)
Entstanden
- 2020
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