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Integrated reporting and financial performance: evidence from Portugal and Spain

Author

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  • Carolina Costa
  • Inês Lisboa
  • José Luís Martins

Abstract

This work aims to evaluate the level of adherence to the information suggested by the international integrated reporting structure of the International Integrated Reporting Council (IIRC), by analysing financial reports information. Moreover, it intends to analyse the impact of this adherence on firms' financial performance, using an econometric model. For it integrated reports of Portuguese and Spanish firms between 2019 and 2021 are analysed. Results show that most of the firms in the sample disclose information suggested by the IIRC's international integrated reporting framework. However, the level of adherence does not directly impact financial performance. At an indirect level, the presence of external verification of non-financial information by a Big Four auditor positively influences financial performance. These results can be supported by legitimacy and institutional theories, as companies may publish non-financial information to obtain legitimacy for their activity from the society due to growing social, political, and economic pressures.

Suggested Citation

  • Carolina Costa & Inês Lisboa & José Luís Martins, 2026. "Integrated reporting and financial performance: evidence from Portugal and Spain," International Journal of Managerial and Financial Accounting, Inderscience Enterprises Ltd, vol. 18(1), pages 105-124.
    • Handle: RePEc:ids:injmfa:v:18:y:2026:i:1:p:105-124
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