Integrated Reporting and Stakeholder Engagement: The Effect on Information Asymmetry
By Isabel‐María García‐Sánchez, Ligia Noguera-Gámez. 2017
196 citations recorded by the source corpus.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/b38635f239d55a132ca85f5ac376d308fd3c63ad
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Citations in the corpus
- Empirical Analysis of Non-Financial Reporting by Spanish Companies (2018, unknown): “…+ β5 Financial Services + β6 Oil and Gas + β7 Technology and Telecommunications + β8 Sustainability Committee + β9 Sustainability Report + ε. (3) Size is measured as the natural logarithm of total assets, in order to avoid problems of scale (Goodwin-Stewart and Kent 2006; Prawitt et al. 2011).”
- Integrated reporting of environmental, social, and governance and financial data: Does the market value integrated reports? (2020, background): “Several papers, such as García-Sánchez and Noguera-Gámez (2018), García-Sánchez and Noguera-Gámez (2017b), and García-Sánchez and Noguera-Gámez (2017a), examine the voluntary disclosure of IR.”