2019 - Franco Angeli
Article
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Beyond Financial Reporting : Integrated Reporting and its determinants : Evidence from the context of European state-owned enterprises
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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Information
ISSN: 2036-6779
KEYWORDS
- Integrated reporting, state-owned enterprises, non-financial disclosure, accountability
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In this issue
- Beyond financial reporting disclosures
- Informativeness Assessment of Risk and Risk-Management Disclosure in Corporate Reporting : an Empirical Analysis of Italian Large Listed Firms
- Beyond Financial Reporting : Integrated Reporting and its determinants : Evidence from the context of European state-owned enterprises
- Systematic literature network analysis in accounting : a first application on integrated reporting research
- Putting integrated reporting where it was not : the case of the not-for-profit sector
- Dialogue with standard setters
- Book Review