Autori
Nicolò, Giuseppe
Zanellato, Gianluca
Manes-Rossi, Francesca
Tiron-Tudor, Adriana

Titolo
Beyond Financial Reporting. Integrated Reporting and its determinants: Evidence from the context of European state-owned enterprises
Periodico
Financial reporting
Anno: 2019 - Fascicolo: 2 - Pagina iniziale: 43 - Pagina finale: 72

Integrated reporting (IR), which aims to overcome the limitations of both tradi-tional financial and stand-alone non-financial reports, has gained momentum as a single comprehensive tool merging financial and non-financial information. Initial-ly conceived for private sector entities, IR is also establishing itself in the public sector context as a vehicle for transparency and accountability. This research offers an empirical investigation of IR practices in the State-Owned Enterprises (SOEs) context. More specifically, the paper investigates the levels of disclosure provided through IR by a sample of 34 European SOEs and explores the effects of potential explanatory factors. The results indicate a fair level of IR disclosure and a trend of reporting information already requested under international accounting standards. The findings also highlight that industry (basic materials and financials) and size positively influence the level of IR disclosure in a particularly strong way, while governance features (board size and board gender diversity) and the provision of external assurance do not exert any impact.



SICI: 2036-671X(2019)2<43:BFRIRA>2.0.ZU;2-R
Testo completo: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=65137&Tipo=Articolo PDF

Esportazione dati in Refworks (solo per utenti abilitati)

Biblioteche ACNP che possiedono il periodico