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 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 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 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

Zuletzt angesehen

Publikationen

  1. Umweltlich-Werden. Zur Kritik der environmentalitären Macht-, Welt- und Kapitalform
  2. Extraction of information from invoices - challenges in the extraction pipeline
  3. Hindernisse und Motivationsbarrieren in der Weiterbildung älterer Arbeitnehmer
  4. Unlocking knowledge-policy action gaps in disaster-recovery-risk governance cycle
  5. Cultivation of the heterotrophic microalga Galdieria sulphuraria on food waste
  6. Use Cases for Artificial Intelligence in the Product Experimentation Lifecycle
  7. Social Bots as algorithmic pirates and messengers of techno-environmental agency
  8. How organizational actors live out paradoxical tensions through power relations
  9. A process-oriented framework of competencies for sustainability entrepreneurship
  10. Introduction to the symposium on feminist perspectives on human–nature relations
  11. Anisotropy and size effect in tensile mechanical properties of Al-Cu-Li 2198 alloy
  12. Practices and Policies from Spaces of Possibilities to Institutional Innovations
  13. Der Klimawandel und die Veränderungen der Tourismusströme - das Beispiel Spanien
  14. Students' perspectives on wheelchair basketball in mainstream and special schools
  15. Organizational Practice Transfer within a Transnational Professional Service Firm
  16. What do we know about cooperative sustainable electrification in the global South?
  17. Chemical surface alteration of biodegradable magnesium exposed to corrosion media
  18. Determinants of farm size and stocking rate in Namibian commercial cattle farming
  19. Internationalization as Strategic Change: The Case of Deutsche Treuhand-Gesellschaft