直到国际财务报告准则基金会的合并:一直在推进综合报告的公司

Q4 Economics, Econometrics and Finance
Ana Isabel Lopes, Silpa Bovane, Daniela Penela
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引用次数: 0

摘要

本研究旨在深入了解在综合报告(IR)框架下进行报告的公司位于何处,它们的主要特征是什么,采用IR后公司价值是否发生了变化,以及公司价值是否因IR质量而变化。了解谁参与了支持国际财务报告准则的思考和流程,可能会进一步鼓励公司在国际财务报告准则基金会的指导下,继续开展与非财务报告相关的未来实践。这项研究的结果表明,IR记者分布在43个国家和5个不同的地区——大多数来自南非,其次是日本和英国。在采用IR报表后,发现IR报表的规模明显更大,利润更低,市场价值更高。那些有高质量IR报告的公司比他们的同行更大,更有利可图。然而,在IR质量组之间没有发现公司价值的显著差异。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Up until the consolidation on the IFRS Foundation: the companies that have been advancing integrated reporting
This study seeks to develop an in-depth understanding of where companies reporting under the integrated reporting (IR) framework are located, what their main characteristics are, whether a change in firm value has occurred after IR adoption, and whether firm value varies depending on IR quality. Knowing who has been involved in the thinking and processes underpinning IR may further encourage companies to proceed, under the direction of the IFRS Foundation, with future practices associated with non-financial reporting. The results of this study show that IR reporters are distributed across 43 countries and 5 different regions - the majority from South Africa, followed by Japan and the UK. After adoption, IR reporters are found to be significantly larger, less profitable, and command greater market value. Those with higher-quality IR reporting are significantly larger and more profitable than their counterparts. Yet, no significant differences in firm value were found between IR quality groups.
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来源期刊
CiteScore
0.70
自引率
0.00%
发文量
7
期刊介绍: IJAAPE publishes original scholarly papers across the whole spectrum of: financial accounting, managerial accounting, accounting education, auditing, taxation, public sector accounting, capital market and accounting, accounting information systems, performance evaluation, corporate governance, ethics, and financial management. All methodologies, such as analytical, empirical, behavioural, surveys, and case studies are welcome. IJAAPE encourages contributions especially from emerging markets and economies in transition and studies whose results are applicable across nation states or capable of being adapted to the different accounting and business environments.
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