Does Integrated Reporting Matter to the Capital Market?: Does Integrated Reporting Matter to the Capital Market?
By Shangsi Zhou, R. Simnett, Wendy Green. 2017
439 citations recorded by the source corpus.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/ac1eff18972db9f87515fa18c2766f1525d2f431
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
- Hervé Stolowy
- Luc Paugam
- James P. Guthrie
- E. D. Toit
- Cristiana Bernardi
- Mohammad Abdolmohammadi
- R. Whiting
In Strategy and Management
- John Dumay
- James P. Guthrie
- Cristiana Bernardi
- Hervé Stolowy
- Luc Paugam
- Matteo La Torre
- E. D. Toit
- Linlin Cai
Citations in the corpus
- The readability of integrated reports (2017, background): “…natural capital (Ahmed Haji & Hossain, 2016; Barth, Cahan, Chen, & Venter, 2017; Brown & Dillard, 2014; Coulson, Adams, Nugent, & Haynes, 2015; IIRC, 2013; IoDSA, 2009; Krzus, 2011b; Lambooy et al., 2014; Magnaghi & Aprile, 2014; Phillips et al., 2011; Wild & van Staden, 2013; Zhou et al., 2017).”
- Barriers to Implementing the International Integrated Reporting Framework: A Contemporary Academic Perspective (2017, background): “Zhou et al. (2017) study the effectiveness of the IIRC’s Framework and find that analysts’ forecast errors are reduced the more a company’s reports align with the <IRF>, and that, for some firms, this results in a reduction in the cost of equity capital.”
- The expansion of non-financial reporting: an exploratory study (2018, positive): “Zhou et al. (2017) provide evidence that analyst forecast error reduces as a company’s level of alignment with the integrated reporting framework increases, and Bernardi and Stark (2018) also show that analyst forecast accuracy increases with the volume of integrated reporting.”
- Informational Content and Assurance of Textual Disclosures: Evidence on Integrated Reporting (2019, neutral): “Third, we test the association between the IR characteristics and the analysts’ reaction, consistent with Zhou et al. (2017).”
- Corporate Governance, Integrated Reporting and the Use of Credibility-enhancing Mechanisms on Integrated Reports (2019, neutral): “First, previous archival studies on < IR > in South Africa focus on the capital market effects (e.g. Barth et al., 2017; Zhou et al., 2017).”