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Braz, M.J. & Lopes, A.I. (2018). THE RELATIONSHIP BETWEEN BOARD’S DIVERSITY AND THE REPUTATION OF INTEGRATED REPORTS. XVIII Encontro Internacional AECA.

M. J. Braz and A. I. Lopes,  "THE RELATIONSHIP BETWEEN BOARD’S DIVERSITY AND THE REPUTATION OF INTEGRATED REPORTS", in XVIII Encontro Internacional AECA, Lisboa, 2018

@misc{braz2018_1734883969482,
	author = "Braz, M.J. and Lopes, A.I.",
	title = "THE RELATIONSHIP BETWEEN BOARD’S DIVERSITY AND THE REPUTATION OF INTEGRATED REPORTS",
	year = "2018",
	howpublished = "Ambos (impresso e digital)",
	url = "https://www.xviiiencuentroaeca.pt/"
}

TY  - CPAPER
TI  - THE RELATIONSHIP BETWEEN BOARD’S DIVERSITY AND THE REPUTATION OF INTEGRATED REPORTS
T2  - XVIII Encontro Internacional AECA
AU  - Braz, M.J.
AU  - Lopes, A.I.
PY  - 2018
CY  - Lisboa
UR  - https://www.xviiiencuentroaeca.pt/
AB  - The integrated reporting arises as an answer to the insufficiency of traditional financial
report and the emergent need to disclose non-financial information to stakeholders,
and it is proposed by the International Integrated Reporting Council. Given the
influence of corporate governance on corporate disclosure and the key role of the
companies’ board of directors in managing the disclosure of a wide range of
information, the present study aims to analyze how some corporate governance
characteristics may influence the reputation of integrated reports, distinguishing
between  reference reports and  regular reports. The sample of this study
comprises 374  reporters extracted from the IIRC Examples Database. The results
show that the size and the experience of the board of directors does not influence the
reputation of the integrated reports. In turn, the independence of the board and gender
diversity influence positively the reputation of integrated reports, while role duality
seems to influence negatively.

ER  -