... with the Integrated Reporting Framework. The IRQ was assessed by reading the entire integrated report and scoring 49 features in eight areas. Paweł Kufel can be contacted at: pawel.kufel@torun.merito.pl Integrated report quality Financial indicators Listed companies IIRC Model averaging BACE...

... and sustainability performance. Design/methodology/approach Partial least squares structural equation modelling (PLS-SEM) was used in a longitudinal study by following the steps in Roemer’s Evolutionary Model on a sample of listed companies on the Johannesburg Stock Exchange (JSE) in South Africa for a period...

... and voluntary reporting. In addition, to analyse the determinants of EDI, the authors applied the technique of multiple linear regression using panel data. Findings Based on Portuguese listed companies (Euronext-Lisbon), the results, from 2015 to 2017, exhibited an increase of 14.6% and 25.8% for the EDI...

... companies in Nigerian Stock Exchange (NSE). Design/methodology/approach This research is a cross-sectional study, using primary data in the form of a survey sent to 175 listed companies in NSE. A total of 149 questionnaires have been collected and analysed out of which 97 were found to be useful...

.../methodology/approach – The sample relates to the period immediately after implementation (2006-2009) and consists of the 531 firm-year observations where share-based payments were present among Johannesburg Stock Exchange listed companies. The effect of share-based payments on basic earnings per share...

..., existing financial disclosure was inadequate. However, the Egyptian stock exchange is the second largest in Africa by both capitalization and turnover. For much of its existence, however excessive bureaucracy and regulation, and the financial distress of a large proportion of the listed companies have...

... accounting policies were in fact chosen by a sample of 157 South African listed companies, in cases where IFRSs allow a choice between alternative accounting policies. Disclosure of accounting policies is necessary for the users of financial statements to enable them to compare the financial statements...