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The role of ownership structure in integrated reporting policies

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Cited by:

  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. F. Cappellieri & R. Vinciguerra & A. Ricciardi & M. Pizzo, 2025. "Independent minority directors against self-serving and manipulative practices in non- financial reporting," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 29(2), pages 453-501, June.
  3. St. Dwiarso Utomo & Zaky Machmuddah & Dian Indriana Hapsari, 2021. "The Role of Manager Compensation and Integrated Reporting in Company Value: Indonesia vs. Singapore," Economies, MDPI, vol. 9(4), pages 1-12, October.
  4. Kawther Dhifi & Rim Zouari-Hadiji, 2024. "The relationship between audit quality and firm performance: the mediating effect of integrated reporting," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(4), pages 612-622, December.
  5. Filippo Vitolla & Vitiana L’Abate & Felice Petruzzella & Nicola Raimo & Antonio Salvi, 2023. "Circular Economy Disclosure in Sustainability Reporting: The Effect of Firm Characteristics," Sustainability, MDPI, vol. 15(3), pages 1-15, January.
  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. 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.
  8. 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.
  9. Joshua Abiodun Taiwo & Bolatito Sekinah Adejuwon & Titilope Adeniran, 2025. "Corporate Stakeholders’ Pressure and Integrated Reporting of Listed Non-Financial Companies in Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 9(6), pages 2078-2092, June.
  10. 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.
  11. Angelo Rosa & Angela Rella & Filippo Vitolla & Nicola Raimo, 2022. "Le determinanti della trasparenza informativa nella sanità pubblica. Un?analisi empirica nelle strutture ospedaliere i," MECOSAN, FrancoAngeli Editore, vol. 2022(122), pages 29-43.
  12. 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).
  13. 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.
  14. Jing Lu & Dongning Yu & Fereshteh Mahmoudian & Jamal A. Nazari & Irene M. Herremans, 2021. "Board interlocks and greenhouse gas emissions," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 92-108, January.
  15. 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.
  16. Arcangelo Marrone & Vincenzo Pontrelli & Lara Oliva, 2024. "Boards of Directors and High-Tech Sectors Affect ESG Disclosure Quality: An Empirical Analysis of Global Firms," International Journal of Business and Management, Canadian Center of Science and Education, vol. 18(6), pages 1-97, January.
  17. Sumaia Ayesh Qaderi & Belal Ali Abdulraheem Ghaleb & Abdulwahid Ahmed Hashed & Sitraselvi Chandren & Zaimah Abdullah, 2022. "Board Characteristics and Integrated Reporting Strategy: Does Sustainability Committee Matter?," Sustainability, MDPI, vol. 14(10), pages 1-24, May.
  18. Jaime F. Lavin & Alejandro A. Montecinos-Pearce, 2021. "ESG Reporting: Empirical Analysis of the Influence of Board Heterogeneity from an Emerging Market," Sustainability, MDPI, vol. 13(6), pages 1-25, March.
  19. 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.
  20. Tatjana Stanimirovic & Philumena Bauer & Dorothea Greiling, 2024. "How compliant are state-owned enterprises in Austria and Slovenia with regard to their sustainability reports?," Public Sector Economics, Institute of Public Finance, vol. 48(3), pages 283-310.
  21. 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.
  22. Arcangelo Marrone & Lara Oliva, 2021. "Is ESG Disclosure a Means to Respond to Catastrophic Events? A Case Study Analysis," International Journal of Business and Management, Canadian Center of Science and Education, vol. 15(11), pages 1-53, July.
  23. Yanqi Sun, 2023. "Can the innovation in sustainability disclosures reflect organisational sustainable development? An integrated reporting perspective from China," Sustainable Development, John Wiley & Sons, Ltd., vol. 31(3), pages 1668-1680, June.
  24. 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.
  25. Beatriz Aibar‐Guzmán & Nicola Raimo & Filippo Vitolla & Isabel‐María García‐Sánchez, 2024. "Corporate governance and financial performance: Reframing their relationship in the context of climate change," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 1493-1509, May.
  26. Benedetta Esposito & Nicola Raimo & Ornella Malandrino & Filippo Vitolla, 2023. "Circular economy disclosure and integrated reporting: The role of corporate governance mechanisms," Business Strategy and the Environment, Wiley Blackwell, vol. 32(8), pages 5403-5419, December.
  27. Nicola Raimo & Angela Rella & Filippo Vitolla & María-Inés Sánchez-Vicente & Isabel-María García-Sánchez, 2021. "Corporate Social Responsibility in the COVID-19 Pandemic Period: A Traditional Way to Address New Social Issues," Sustainability, MDPI, vol. 13(12), pages 1-16, June.
  28. Jihai Lu & Sohail Ahmad Javeed & Rashid Latief & Tao Jiang & Tze San Ong, 2021. "The Moderating Role of Corporate Social Responsibility in the Association of Internal Corporate Governance and Profitability; Evidence from Pakistan," IJERPH, MDPI, vol. 18(11), pages 1-22, May.
  29. 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.
  30. Ni Wayan Rustiarini & Ni Made Sunarsih & Putu Diah Kumalasari, 2025. "Ownership Structure and Financial Restatement in Emerging Markets: A Study from Indonesia," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 80-97.
  31. 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.
  32. Sofia Brunelli & Salvatore Sciascia & Massimo Baù, 2024. "Nonfinancial reporting in family firms: A systematic review and agenda for future research," Business Strategy and the Environment, Wiley Blackwell, vol. 33(2), pages 162-179, February.
  33. Lela Nurlaela Wati & Momon & Dwi Cahyono, 2023. "Double-Edged Sword of Controlling Shareholders on Politically Connected Group Business," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 75-91.
  34. Masahiro Hosoda, 2022. "Adoption of integrated reporting and changes to internal mechanisms in Japanese companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(2), pages 421-434, March.
  35. Anissa Dakhli & Zouhaira Khelil, 2025. "Impact Of CEO Characteristics On Corporate Tax Avoidance: GMM Approach In French Listed Firms," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 24(3), pages 391-416, September.
  36. Ching-Chung Lin & Tran Phuoc Nguyen, 2022. "The Impact of Ownership Structure on Corporate Social Responsibility Performance in Vietnam," Sustainability, MDPI, vol. 14(19), pages 1-13, September.
  37. repec:bcp:journl:v:8:y:2024:i:14:p:28-46 is not listed on IDEAS
  38. Shaker Dahan AL-Duais & Ameen Qasem & Wan Nordin Wan-Hussin & Hasan Mohamad Bamahros & Murad Thomran & Abdulsalam Alquhaif, 2021. "CEO Characteristics, Family Ownership and Corporate Social Responsibility Reporting: The Case of Saudi Arabia," Sustainability, MDPI, vol. 13(21), pages 1-21, November.
  39. Suman Devarapalli & Lalita Mohan Mohapatra, 2024. "Impact of Corporate Governance Characteristics on Integrated Reporting Quality: An Empirical Analysis, Evidence from India," Indian Journal of Corporate Governance, , vol. 17(1), pages 9-32, June.
  40. Nicola Raimo & Filippo Vitolla & Valentina Minutiello & Arcangelo Marrone & Patrizia Tettamanzi, 2022. "Readability of integrated reports: Evidence from worldwide adopters," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(3), pages 524-534, May.
  41. Jaime F. Lavin & Alejandro A. Montecinos-Pearce, 2021. "ESG Disclosure in an Emerging Market: An Empirical Analysis of the Influence of Board Characteristics and Ownership Structure," Sustainability, MDPI, vol. 13(19), pages 1-20, September.
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