Integrated information and the cost of capital
Isabel-María García-Sánchez and
International Business Review, 2017, vol. 26, issue 5, 959-975
The growing requirements for corporate transparency have encouraged companies to report their performance to shareholders, investors and society in general from the economic, social and environmental points of view. However, many reports involve difficulties at the moment of analysing the information. To help minimize this problem, the integrated report has arisen. This document integrates all the financial, social and environmental information, jointly disclosing the key performance statistics.
Keywords: Cost of capital; Integrated report; Asymmetric information; Disclosure (search for similar items in EconPapers)
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