Exportar Publicação

Lopes, A.I., Oliveira, J. & Coelho, A.M.C. (2017). How relevant is Integrated Reporting?. Corporate Governance and Company Performance: Exploring the Challenging Issues.

A. I. Lopes et al.,  "How relevant is Integrated Reporting?", in Corporate Governance and Company Performance: Exploring the Challenging Issues, Lisboa, 2017

@misc{lopes2017_1713974456242,
	author = "Lopes, A.I. and Oliveira, J. and Coelho, A.M.C.",
	title = "How relevant is Integrated Reporting?",
	year = "2017",
	howpublished = "Digital",
	url = "https://virtusgccg.org/-international-conference-in-lisbon-october-26-2017-.html"
}

TY  - CPAPER
TI  - How relevant is Integrated Reporting?
T2  - Corporate Governance and Company Performance: Exploring the Challenging Issues
AU  - Lopes, A.I.
AU  - Oliveira, J.
AU  - Coelho, A.M.C.
PY  - 2017
CY  - Lisboa
UR  - https://virtusgccg.org/-international-conference-in-lisbon-october-26-2017-.html
AB  - The present study is focused on the potential market benefits of presenting a high
quality Integrated Report. Specifically, this preliminary research assess whether such
characteristic is value relevant to investors. We investigate whether the market valuation
of traditional accounting measures (book value of equity and net income) is higher for
companies presenting an integrated report considered as "leading practice” when
compared to companies publishing a regular integrated report. Our sample includes all
the unique companies from the IIRC Examples Database. Financial and non-financial
data were collected for a period of 10 years starting in 2006. Main findings confirm that
either the book value of equity or operating income have a positive and statistically
significant impact on the market value and, as expected, those relationships are
intensified when they come from companies recognized as “best practice” in the
integrated reporting process.
ER  -