Articles with "voluntary integrated" as a keyword



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Does voluntary integrated reporting reduce information asymmetry? Evidence from Europe and Asia

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Published in 2020 at "Heliyon"

DOI: 10.1016/j.heliyon.2020.e05602

Abstract: The purpose of this research is to examine the effect of voluntary integrated reporting on information asymmetry in European and Asian firms and investigate size as a moderator variable to this relationship. Using a final… read more here.

Keywords: voluntary integrated; information; information asymmetry; europe asia ... See more keywords
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Stock market reactions to voluntary integrated reporting

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Published in 2021 at "Journal of Financial Reporting and Accounting"

DOI: 10.1108/jfra-07-2020-0217

Abstract: Purpose This study aims to examine the impact of voluntary adoption of integrated reporting on the stock prices of firms in Japan. Design/methodology/approach The event study methodology was used to analyze the stock market reactions… read more here.

Keywords: methodology; voluntary integrated; integrated reporting; stock market ... See more keywords