Is integrated reporting associated with corporate financing decisions? Some empirical evidence

Purpose The emerging practice of integrated reporting (IR) has raised curiosity regarding how it impacts on firms and their stakeholders. The purpose of this paper is to examine whether a firm’s decision to provide integrated reports is associated with its financing decisions and whether financial r...

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Veröffentlicht in:	Asian review of accounting 2019-10, Vol.27 (3), p.425-443
Hauptverfasser:	Lemma, Tesfaye T, Khan, Arifur, Muttakin, Mohammad Badrul, Mihret, Dessalegn Getie
Format:	Artikel
Sprache:	eng
Schlagworte:	Asymmetry Book value Business models Capital markets Capital structure Corporate finance Decision making Econometrics Economic models Equity Equity capital Financial reporting Influence Quality Social responsibility Value creation
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