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Nicolò, Giuseppe | Tiron-Tudor, Adriana | Manes-Rossi, Francesca | Zanellato, Gianluca

Beyond Financial Reporting : Integrated Reporting and its determinants : Evidence from the context of European state-owned enterprises

2019 - Franco Angeli

43-72 p.

  • Integrated reporting (IR), which aims to overcome the limitations of both traditional financial and stand-alone non-financial reports, has gained momentum as a single comprehensive tool merging financial and non-financial information. Initialy conceived for private sector entities, IR is also establishing itself in the public sector context as a vehicle for transparency and accountability. This research offers an empirical investigation of IR practices in the State-Owned Enterprises (SOEs) context. More specifically, the paper investigates the levels of disclosure provided through IR by a sample of 34 European SOEs and explores the effects of potential explanatory factors. The results indicate a fair level of IR disclosure and a trend of reporting information already requested under international accounting standards.
  • The findings also highlight that industry (basic materials and financials) and size positively influence the level of IR disclosure in a particularly strong way, while governance features (boardsize and board gender diversity) and the provision of external assurance do not exert any impact. [Publisher's text].

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Financial reporting : bilancio, controlli e comunicazione d'azienda : 2, 2019