...Sawssen Khlifi; Ghazi Zouari Purpose This study aims to investigate the relationship between managerial entrenchment ( ME ) and classification shifting, with integrated reporting ( IR ) serving as a mediating variable. Design/methodology/approach To test the study’s hypotheses, the authors...

...Michael Murgolo; Patrizia Tettamanzi; Valentina Minutiello Purpose This study aims to investigate the quality of disclosure of a cutting-edge reporting tool – integrated reporting () – in terms of its effectiveness to report on COVID-19 pandemic information, its ability to provide...

...Nicola Raimo; Giuseppe NIcolò; Paolo Tartaglia Polcini; Filippo Vitolla Purpose This study aims to examine the impact of corporate governance attributes, in the form of board characteristics, on risk disclosures provided through integrated reporting (IR). Design/methodology/approach Drawing...

...Elise Zaro; Eduardo Flores; Marco Fasan; Fernando Dal-Ri Murcia; Claudio Soerger Zaro Purpose Integrated reporting (IR) provides integrated financial and nonfinancial information about companies based on the integrated thinking principle. This study aims to investigate how the cost of equity...

...Tamer Elshandidy; Moataz Elmassri; Mohamed Elsayed Purpose Exploiting the mandatory provision of integrated reporting in South Africa, this paper aims to investigate whether this regulatory switch from the conventional annual report is associated with differences in the level of textual risk...

...Masahiro Hosoda Purpose This study aims to examine the integration of integrated reporting (IR) into the formal control systems (FCSs) early adopters use to implement IR, and investigate whether it drives informal control systems (ICSs) change at this early stage. Design/methodology/approach...

... recent changes that occurred in the corporate environment in New Zealand as well as new practices that emerged in the world, especially the diffusion of the Global Reporting Initiative and the International Integrating Reporting Council Framework. New Zealand Environmental Integrated reporting...

...Filippo Vitolla; Nicola Raimo; Michele Rubino; Antonello Garzoni Purpose This study aims to investigate the financial and country-level determinants of integrated reporting quality in the financial industry. Specifically, this study analyses the impact of profitability, size, leverage and civil...