Academic Journal
A holistic review of determinants and effects of integrated reporting adoption
| العنوان: | A holistic review of determinants and effects of integrated reporting adoption |
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| المؤلفون: | Tiron-Tudor, Adriana, Hurghis, Rares, Topor, Dan Ioan |
| بيانات النشر: | Technická univerzita v Liberci |
| سنة النشر: | 2022 |
| المجموعة: | University of West Bohemia Digital Library / Digitální knihovna Západočeské univerzity v Plzni |
| مصطلحات موضوعية: | determinanty, efekty, integrované hlášení, přijetí, přehled literatury, determinants, effects, integrated reporting, adoption, literature review |
| الوصف: | Integrated reporting represents a new reporting model focusing on the value created by a company over time, using various capitals, and is based on integrated thinking. The latest focus of IR research and articles shifted from analysing the potential benefits or the limitations of IR adoption towards identifying determinants and effects of adoption and implementation. Using a holistic approach of IR literature review and incorporating a scientometric analysis for 2011–2021 period, this study aims to provide the big picture of the IR research, revealing contemporary IR themes and providing future research directions. The study identified six major themes that have evolved in the last ten years related to the IR phenomenon: adherence, quality, elements disclosure, alignment, readability, and process. The results highlight three groups of determinants of IR adoption and implementation related to company, country, or industry, company-level ones being the most analysed group. Furthermore, the most-analysed company-level determinants are related to a company’s corporate governance, particularly the board of directors’ characteristics. The effects of IR adoption and implementation are grouped in two categories related to market and company, primarily focusing on market-level effects. Of the examined market-level effects, company value and analysts’ earnings forecasting precision are the two most encountered. This study provides a comprehensive approach by integrating bibliometric analysis, science mapping, and qualitative analysis with the latest IR research. The current literature review brings various implications for practice, regulators and academia. Companies that aim to implement integrated reporting using the IIRC Framework could implement company-specific determinants to encourage IR adoption. Moreover, companies can benefit from real effects by adopting IR. Regulators can require specific regulations or implement specific regulations to foster IR rollout. Finally, academics can use the findings of the current ... |
| نوع الوثيقة: | article in journal/newspaper |
| وصف الملف: | 18 s.; application/pdf |
| اللغة: | English |
| Relation: | E+M. Ekonomie a Management = Economics and Management. 2022, roč. 25, č. 4, s. 100–117.; 1212-3609 (Print); 2336-5604 (Online); http://hdl.handle.net/11025/50711; https://doi.org/10.15240/tul/001/2022-4-007 |
| DOI: | 10.15240/tul/001/2022-4-007 |
| الاتاحة: | http://hdl.handle.net/11025/50711 https://doi.org/10.15240/tul/001/2022-4-007 |
| Rights: | CC BY-NC 4.1 ; openAccess |
| رقم الانضمام: | edsbas.18697561 |
| قاعدة البيانات: | BASE |
| DOI: | 10.15240/tul/001/2022-4-007 |
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