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

Publikation: Beiträge in ZeitschriftenZeitschriftenaufsätzeForschungbegutachtet

Standard

Determinants of materiality disclosure quality in integrated reporting: Empirical evidence from an international setting. / Gerwanski, Jannik; Kordsachia, Othar; Velte, Patrick.
in: Business Strategy and the Environment, Jahrgang 28, Nr. 5, 07.2019, S. 750-770.

Publikation: Beiträge in ZeitschriftenZeitschriftenaufsätzeForschungbegutachtet

Harvard

APA

Vancouver

Bibtex

@article{52e4278bf3a849889b8d4cc5333a44f3,
title = "Determinants of materiality disclosure quality in integrated reporting: Empirical evidence from an international setting",
abstract = "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.",
keywords = "corporate governance, disclosure quality, gender diversity, integrated reporting, materiality, stakeholder engagement, Management studies",
author = "Jannik Gerwanski and Othar Kordsachia and Patrick Velte",
year = "2019",
month = jul,
doi = "10.1002/bse.2278",
language = "English",
volume = "28",
pages = "750--770",
journal = "Business Strategy and the Environment",
issn = "0964-4733",
publisher = "John Wiley & Sons Ltd.",
number = "5",

}

RIS

TY - JOUR

T1 - Determinants of materiality disclosure quality in integrated reporting

T2 - Empirical evidence from an international setting

AU - Gerwanski, Jannik

AU - Kordsachia, Othar

AU - Velte, Patrick

PY - 2019/7

Y1 - 2019/7

N2 - 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.

AB - 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.

KW - corporate governance

KW - disclosure quality

KW - gender diversity

KW - integrated reporting

KW - materiality

KW - stakeholder engagement

KW - Management studies

UR - http://www.scopus.com/inward/record.url?scp=85061436764&partnerID=8YFLogxK

U2 - 10.1002/bse.2278

DO - 10.1002/bse.2278

M3 - Journal articles

AN - SCOPUS:85061436764

VL - 28

SP - 750

EP - 770

JO - Business Strategy and the Environment

JF - Business Strategy and the Environment

SN - 0964-4733

IS - 5

ER -

DOI