The association between integrated reporting and firm valuation

By K. Lee, Gillian Yeo. Review of Quantitative Finance and Accounting, 2015

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The Economic Consequences Associated with Integrated Report Quality: Capital Market and Real Effects (2017, background): “…EY adjudicators are experts and the detailed EY score sheet and data allow us to disaggregate the IRQ score into its components based on the IIRC Framework.1 We find a positive relation between IRQ and firm value, measured by Tobin's Q, which is consistent with the findings in Lee and Yeo (2016).”
Integrated reporting: The current state of empirical research, limitations and future research implications (2016, neutral): “A significant positive link between IR quality and Tobin’s Q is also stressed by Lee and Yeo (2015).”
Integrated reporting of environmental, social, and governance and financial data: Does the market value integrated reports? (2020, methodology): “In this context, Lee and Yeo (2016), Zhou, Simnett, and Green (2017), and Barth, Cahan, Chen, and Venter (2017) examine the link between IR and firm valuation.”
Informational Content and Assurance of Textual Disclosures: Evidence on Integrated Reporting (2019, neutral): “of third-party assurance on the perceived reliability and credibility of CSR disclosure (BrownLiburd & Zamora, 2015; Pflugrath, Roebuck, & Simnett, 2011), Reimsbach, Hahn, and Gürtürk (2017) find that the assurance of sustainability information positively affects the professional investors’ evaluati”