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Firm Characteristics and Corporate Governance Disclosure in Integrated Reports

Author

Listed:
  • Raimo, Nicola
  • Zito, Marianna
  • Caragnano, Alessandra

Abstract

In recent years, the debate on corporate governance has considerably grown worldwide. In this scenario, corporate governance disclosure is gaining greater attention and the advent of integrated reporting offers a new interesting channel to companies for the dissemination of corporate governance information. This study aims at investigating the factors that can affect the level of corporate governance disclosure included in the integrated reports. Our analysis, conducted on a sample of 85 international companies shows that firm size and profitability positively influence the level of corporate governance disclosure. Moreover, it demonstrates a negative impact of CEO duality on corporate governance disclosure level.

Suggested Citation

  • Raimo, Nicola & Zito, Marianna & Caragnano, Alessandra, 2020. "Firm Characteristics and Corporate Governance Disclosure in Integrated Reports," EconStor Conference Papers 224760, ZBW - Leibniz Information Centre for Economics.
    • Handle: RePEc:zbw:esconf:224760
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    References listed on IDEAS

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    Keywords

    Integrated reporting; Corporate governance; Disclosure; Corporate reporting; Firm characteristics;
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