Value Relevance of Accounting Information Under an Integrated Reporting Approach: A Research Note
By Diogenis Baboukardos, G. Rimmel. 2016
276 citations recorded by the source corpus.
Subfields: Accounting, Management Information Systems
View Paper: https://www.semanticscholar.org/paper/105238f836077c3899f8e8c930f2d1f30b6c9126
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- John Dumay
- James P. Guthrie
- J. Rochell
- Alexander Landau
- Bernhard Zwergel
- Christian Klein
- Cristiana Bernardi
- Mohammad Abdolmohammadi
In Management Information Systems
Citations in the corpus
- Integrated reporting of environmental, social, and governance and financial data: Does the market value integrated reports? (2020, background): “Baboukardos and Rimmel (2016) examine the value relevance of IR by comparing the period before and after mandatory adoption in South Africa and find an increase of value relevance of the earnings valuation.”
- Saying more with less? Disclosure conciseness, completeness and balance in Integrated Reports (2017, unknown): “…intended to overcome the drawbacks in the format and usefulness of current financial reporting points at the Integrated Reporting movement (Baboukardos and Rimmel, 2016; Eccles and Krzus, 2010; Perego et al., 2016; Soderstrom and Potter, 2014) led by the International Integrated Reporting…”
- Barriers to Implementing the International Integrated Reporting Framework: A Contemporary Academic Perspective (2017, background): “In examining the relevance of the value IR can create, Baboukardos and Rimmel (2016) find that an integrated reporting approach improves the usefulness of financial reporting for investors.”
- The expansion of non-financial reporting: an exploratory study (2018, unknown): “Baboukardos and Rimmel (2016) show that the value relevance of earnings has increased with the mandatory adoption of an integrated reporting approach.”
- Informational Content and Assurance of Textual Disclosures: Evidence on Integrated Reporting (2019, unknown): “Baboukardos and Rimmel (2016) document a significant increase of the earning’s valuation coefficient after adopting IR.”