Determinants of materiality disclosure quality in integrated reporting: Empirical evidence from an international setting
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In: Business Strategy and the Environment, Vol. 28, No. 5, 07.2019, p. 750-770.
Research output: Journal contributions › Journal articles › Research › peer-review
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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 -