The Economic Consequences Associated with Integrated Report Quality: Capital Market and Real Effects

By Mary E. Barth, S. Cahan, Lily Chen, E. Venter. 2017

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The readability of integrated reports (2017, background): “The EY ranking is selected for this study, since the rating focuses on disclosure in terms of whether the integrated report gives the reader a sense of the fundamental issues important to the company (Barth et al., 2017), which is the essence of this study.”
Informational Content and Assurance of Textual Disclosures: Evidence on Integrated Reporting (2019, unknown): “This means that investors appreciate reports that are short and focused because they plausibly reduce information asymmetries and the cost/time of elaborating and monitoring information, thus increasing the trading by informed investors in line with Barth et al. (2017).”
Corporate Governance, Integrated Reporting and the Use of Credibility-enhancing Mechanisms on Integrated Reports (2019, methodology): “Following Barth et al. (2017), the present study restricts the sample to the top 100 JSE listed companies because we use EY’s rankings of integrated reports as a measure for the quality of < IR > and EY only reviews integrated reports of the top 100 ﬁrms listed on the JSE.”