Determinants of materiality disclosure quality in integrated reporting: Empirical evidence from an international setting

Publikation: Beiträge in ZeitschriftenZeitschriftenaufsätzeForschungbegutachtet

Authors

This study examines determinants of materiality disclosure quality (MDQ) in integrated reporting (IR) in an international setting. To this purpose, we constructed a novel, hand-collected MDQ score in line with the <IR> guiding principles introduced by the International Integrated Reporting Council. On the basis of a cross-national sample consisting of 359 firm-year observations between 2013 and 2016, we find that MDQ is positively associated with learning effects, gender diversity, and the assurance of nonfinancial information in the integrated report. On the other hand, we find that IR readability, listing in the Dow Jones Sustainability Index, and earnings management do not affect MDQ. Our results are robust to different statistical models. We expand on earlier empirical findings on IR disclosure quality and provide valuable insights for research, practice, and standard setting.

OriginalspracheEnglisch
ZeitschriftBusiness Strategy and the Environment
Jahrgang28
Ausgabenummer5
Seiten (von - bis)750-770
Anzahl der Seiten21
ISSN0964-4733
DOIs
PublikationsstatusErschienen - 07.2019

DOI