Beyond Financial Reporting. Integrated Reporting and its determinants: Evidence from the context of European state-owned enterprises

Giuseppe Nicol?, Gianluca Zanellato, Francesca Manes-Rossi and Adriana Tiron-Tudor
Authors registered in the RePEc Author Service: Adriana Tiron Tudor

FINANCIAL REPORTING, 2019, vol. 2019/2, issue 2, 43-72

Abstract: 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. Initially 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.

Date: 2019
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Citations: View citations in EconPapers (6)

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