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The impact on the cost of equity capital in the effects of integrated reporting quality

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  1. L'Abate, Vitiana & Raimo, Nicola & Vitolla, Filippo, 2023. "Circular Economy Disclosure through Social Media: An Empirical Analysis on Twitter," EconStor Conference Papers 279493, ZBW - Leibniz Information Centre for Economics.
  2. Yuji Shirabe & Makoto Nakano, 2022. "Does Integrated Reporting Affect Real Activities Manipulation?," Sustainability, MDPI, vol. 14(17), pages 1-27, September.
  3. Felice Petruzzella & Anastasia Giakoumelou & Vitiana L'Abate & Nicola Raimo & Filippo Vitolla, 2024. "Fostering firm value: Unpacking the effect of circular economy disclosure via social media," Business Strategy and the Environment, Wiley Blackwell, vol. 33(8), pages 7960-7971, December.
  4. Bhavna Thawani & Tushar Panigrahi & Meena Bhatia, 2024. "Eleven years of integrated reporting: a bibliometric analysis," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(4), pages 666-684, December.
  5. Tian, Kun & Li, Yang & Wang, Canghong & Zhou, Tingyuan, 2024. "Corporate strategic differences and earnings management," Finance Research Letters, Elsevier, vol. 59(C).
  6. Isabel-María García-Sánchez & Nicola Raimo & Arcangelo Marrone & Filippo Vitolla, 2020. "How Does Integrated Reporting Change in Light of COVID-19? A Revisiting of the Content of the Integrated Reports," Sustainability, MDPI, vol. 12(18), pages 1-11, September.
  7. Poonam Mahajan & Gurbinder Singh, 2024. "Voluntary Disclosure, Cost of Capital and Performance of Indian Commercial Banks," Vision, , vol. 28(5), pages 659-670, November.
  8. Elisabeth Sinnewe & Troy Yao & Mahbub Zaman, 2021. "Informing or obfuscating stakeholders: Integrated reporting and the information environment," Business Strategy and the Environment, Wiley Blackwell, vol. 30(8), pages 3893-3906, December.
  9. Rareș Hurghiș & Adriana Tiron‐Tudor & Dan Ioan Topor, 2025. "Is Integrated Reporting still relevant for the capital markets? Evidence from a voluntary setting—The case of environmental and social sensitive European companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(2), pages 2019-2036, March.
  10. Prince Brefo Boakye & Bernard Bawuah & Desmond Bayond, 2025. "Leveraging firm governance mechanisms for integrated reporting in sub-Saharan Africa: does earnings management matter?," SN Business & Economics, Springer, vol. 5(3), pages 1-34, March.
  11. Hassan, Qusay, 2025. "Assessing energy price imbalances and effects on fuel consumption patterns across sectors," Energy, Elsevier, vol. 340(C).
  12. Luca Leukhardt & Michel Charifzadeh & Fabian Diefenbach, 2022. "Does integrated reporting quality matter to capital markets? Empirical evidence from voluntary adopters," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(5), pages 1482-1494, September.
  13. Valentina Minutiello & Patrizia Tettamanzi, 2022. "The quality of nonfinancial voluntary disclosure: A systematic literature network analysis on sustainability reporting and integrated reporting," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(1), pages 1-18, January.
  14. Rafaela Gjergji & Luigi Vena & Salvatore Sciascia & Alessandro Cortesi, 2021. "The effects of environmental, social and governance disclosure on the cost of capital in small and medium enterprises: The role of family business status," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 683-693, January.
  15. Imen Khanchel & Naima Lassoued, 2022. "ESG Disclosure and the Cost of Capital: Is There a Ratcheting Effect over Time?," Sustainability, MDPI, vol. 14(15), pages 1-19, July.
  16. Kar Shun Wong & Azlan Amran & Ei Yet Chu, 2023. "Institutional antecedents of integrated reporting quality: The moderating role of board independence," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(2), pages 621-640, March.
  17. YANG, Xianzi & ZHENG, Chao & WANG, Miao, 2025. "The impact of environmental information disclosure quality on corporate value: The mediating role of innovation investment," Finance Research Letters, Elsevier, vol. 79(C).
  18. Yin, Zhujia & Wang, Xingting & Xia, Jiejin & Chang, Chun-Ping, 2026. "Green supply chain management project and firms’ cost of equity capital: Evidence from China," Economic Analysis and Policy, Elsevier, vol. 89(C), pages 1133-1148.
  19. Stefania Veltri & Antonella Silvestri, 2020. "The value relevance of corporate financial and nonfinancial information provided by the integrated report: A systematic review," Business Strategy and the Environment, Wiley Blackwell, vol. 29(8), pages 3038-3054, December.
  20. Gjergji, Rafaela & Vena, Luigi & Campopiano, Giovanna & Sciascia, Salvatore & Cortesi, Alessandro, 2024. "Strategy disclosure and cost of capital: The key role of women directors for family firms," Journal of Family Business Strategy, Elsevier, vol. 15(2).
  21. Jaime F. Lavin & Alejandro A. Montecinos-Pearce, 2022. "Heterogeneous Firms and Benefits of ESG Disclosure: Cost of Debt Financing in an Emerging Market," Sustainability, MDPI, vol. 14(23), pages 1-21, November.
  22. 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.
  23. Murat Colak & Mert Sarioglu, 2025. "The Effect of Corporate Governance on the Quality of Integrated Reporting and ESG Risk Ratings," Sustainability, MDPI, vol. 17(11), pages 1-29, May.
  24. Salvi, Antonio & Vitolla, Filippo & Giakoumelou, Anastasia & Raimo, Nicola & Rubino, Michele, 2020. "Intellectual capital disclosure in integrated reports: The effect on firm value," Technological Forecasting and Social Change, Elsevier, vol. 160(C).
  25. Prem Lal Joshi, 2026. "Integrated reporting at a crossroads: A systematic review of research trends, framework limitations, and a refined multi-capital disclosure model," International Journal of Business and Management (IJBM), International Emerging Scholars Society (IESS), New Zealand, vol. 5(1), pages 643-667, May.
  26. Nicola Raimo & Filippo Vitolla & Arcangelo Marrone & Michele Rubino, 2020. "The role of ownership structure in integrated reporting policies," Business Strategy and the Environment, Wiley Blackwell, vol. 29(6), pages 2238-2250, September.
  27. Patrick Velte, 2022. "Archival research on integrated reporting: a systematic review of main drivers and the impact of integrated reporting on firm value," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(3), pages 997-1061, September.
  28. Salvi, Antonio & Vitolla, Filippo & Rubino, Michele & Giakoumelou, Anastasia & Raimo, Nicola, 2021. "Online information on digitalisation processes and its impact on firm value," Journal of Business Research, Elsevier, vol. 124(C), pages 437-444.
  29. Wenjiao Wang & Ziyuan Sun & Yuting Dong & Longyu Zhang, 2025. "Cost of debt financing, stock returns, and corporate strategic ESG disclosure: Evidence from China," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 34(4), pages 1787-1812, October.
  30. Nuradhi Kalpani Jayasiri & Sriyalatha Kumarasinghe & Rakesh Pandey, 2023. "12 years of integrated reporting: A review of research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2187-2243, June.
  31. Nicola Raimo & Alessandra Caragnano & Marianna Zito & Filippo Vitolla & Massimo Mariani, 2021. "Extending the benefits of ESG disclosure: The effect on the cost of debt financing," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(4), pages 1412-1421, July.
  32. Wang, Wenjiao & Sun, Ziyuan & Wang, Lan, 2025. "Does ESG rating divergence exacerbate management tone manipulation? − Empirical evidence based on MD&A text," Journal of Business Research, Elsevier, vol. 197(C).
  33. Mohammed S. Albarrak & Ngan Duong Cao & Aly Salama & Abdullah A. Aljughaiman, 2023. "Twitter carbon information and cost of equity: the moderating role of environmental performance," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 13(3), pages 693-718, September.
  34. Tran, Ly Thi Hai, 2022. "Reporting quality and financial leverage: Are qualitative characteristics or earnings quality more important? Evidence from an emerging bank-based economy," Research in International Business and Finance, Elsevier, vol. 60(C).
  35. repec:ers:journl:v:xxiv:y:2021:i:special3:p:679-690 is not listed on IDEAS
  36. Jakub Horak & Petr Suler & Jaroslav Kollmann & Jan Marecek, 2020. "Credit Absorption Capacity of Businesses in the Construction Sector of the Czech Republic—Analysis Based on the Difference in Values of EVA Entity and EVA Equity," Sustainability, MDPI, vol. 12(21), pages 1-16, October.
  37. Aysha Sami Latif & Attaullah Shah, 2021. "The Impact of Quality of Accounting Information on Cost of Capital: Insight from an Emerging Economy," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 11(4), pages 292-307, April.
  38. Annika Wahl & Michel Charifzadeh & Fabian Diefenbach, 2020. "Voluntary Adopters of Integrated Reporting – Evidence on Forecast Accuracy and Firm Value," Business Strategy and the Environment, Wiley Blackwell, vol. 29(6), pages 2542-2556, September.
  39. Salvi, Antonio & L'Abate, Vitiana & Petruzzella, Felice & Vitolla, Filippo & Raimo, Nicola, 2025. "Rising temperatures, rising transparency: Revealing the financial benefits of climate change disclosure," International Review of Economics & Finance, Elsevier, vol. 101(C).
  40. Nicola Raimo & Filippo Vitolla & Arcangelo Marrone & Michele Rubino, 2021. "Do audit committee attributes influence integrated reporting quality? An agency theory viewpoint," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 522-534, January.
  41. Filippo Vitolla & Nicola Raimo & Arcangelo Marrone & Michele Rubino, 2020. "The role of board of directors in intellectual capital disclosure after the advent of integrated reporting," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(5), pages 2188-2200, September.
  42. Farjana Nur Saima & Ratan Ghosh, 2024. "Is the capital market of Bangladesh ready to reap the benefits of voluntary integrated reporting disclosures? Insights from the equity investment experts," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(4), pages 589-611, December.
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