Integrated Reporting: Econometric Model of Quality Assessment

Kostiantyn Bezverkhyi, Svitlana Kovach and Andrii Zolkover

Economic Studies journal, 2019, issue 5, 120-133

Abstract: The issue of assessing the quality of integrated accounting of economic entities by means of an econometric model is outlined. It is established that the econometric model of integrated accounting quality assessment is a reliable tool for its estimation. The purpose of the study is to design an econometric model for better assessing the quality of integrated reporting. Because of the research, the criteria were allocated for constructing an econometric model for assessing the quality of integrated statements, the changes in the indicators that effect on the quality of the integrated statements of the subjects of economic activity was analyzed. The correlation matrix of the criteria included in the integrated statements was formed; the influence of the indicators included in an integrated statement for its overall assessment was defined; the results of an econometric model for assessing the quality of integrated statements of economic entities were analyzed. The theoretical substantiation and development of practical recommendations for assessing the quality of integrated reporting through an econometric model are relevant and important for users of such reporting. Particularly relevant is the importance of introducing an econometric model for assessing the quality of integrated reporting for countries with economies in transition. Approaches to assessing the quality of integrated reporting with the help of an econometric model are proposed. The obtained results are the basis for the output of integrated reporting of business entities to a qualitatively new level. The scope of research results is recommended to all economic entities during the preparation, compilation, submission and disclosure of integrated reporting. The conclusions and prospects of further researches in the direction of use of three other criteria for constructing an econometric model of estimating the quality of integrated reporting, namely: 1) disclosure of information on activities in the field of sustainable development; 2) compliance with the recommendations of the International Council for Integrated Reporting; 3) Interaction with stakeholders.

JEL-codes: M40 M41 M49 (search for similar items in EconPapers)
Date: 2019
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Citations: View citations in EconPapers (4)

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