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The impact of board characteristics on integrated reporting: case of European companies

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  • Ghazi Zouari

    (University of Sfax)

  • Kawther Dhifi

    (University of Sfax)

Abstract

Within the theoretical framework of corporate governance, this article examines the impact of the characteristics of the board of directors on the level of disclosure of financial and non-financial information in integrated reporting. This effect is sensitive to national legal systems. To this end, the present empirical study was based on a sample of 431 European firms belonging to common or civil law for the period spanning 2012 and 2019. The results of the linear regressions corroborate the existence of relationships between the independence of board members, CEO duality, as well as the size of the board of directors and integrated reporting.

Suggested Citation

  • Ghazi Zouari & Kawther Dhifi, 2021. "The impact of board characteristics on integrated reporting: case of European companies," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(1), pages 83-94, March.
    • Handle: RePEc:pal:ijodag:v:18:y:2021:i:1:d:10.1057_s41310-021-00105-5
    DOI: 10.1057/s41310-021-00105-5
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    Cited by:

    1. Amir Hossain & Sudipta Bose & Abul Shamsuddin, 2023. "Diffusion of integrated reporting, insights and potential avenues for future research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2503-2555, June.
    2. Salaheldin Hamad & Fong‐Woon Lai & Muhammad Kashif Shad & Zdeňka Konečná & Feybi Ariani Goni & Abdoulmohammad Gholamzadeh Chofreh & Jiří Jaromír Klemeš, 2022. "Corporate governance code and voluntary disclosure of integrated reporting: Evidence from an emerging economy," Sustainable Development, John Wiley & Sons, Ltd., vol. 30(6), pages 1497-1510, December.
    3. Nadia Gulko & Catriona Hyde, 2022. "Corporate perspectives on CSR disclosure: audience, materiality, motivations," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 19(4), pages 389-412, December.
    4. Sumon Kumar Das & Md Khalilur Rahman & Songita Roy, 2024. "Does ownership type affect sustainability reporting disclosure? Evidence from an emerging market," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(1), pages 52-68, March.
    5. Voicu D. Dragomir, 2022. "Comparative Evidence on Corporate Governance Outcomes in the G20 Countries," World, MDPI, vol. 3(4), pages 1-16, December.

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    More about this item

    Keywords

    Corporate governance; Board of directors; Integrated reporting; Legal system; Stoxx Europe 600 index;
    All these keywords.

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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