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Integrated information and the cost of capital

Isabel-María García-Sánchez and Ligia Noguera-Gámez

International Business Review, 2017, vol. 26, issue 5, 959-975

Abstract: 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)
Date: 2017
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