Integrated reporting and the effect on corporate reporting quality

dc.contributor.advisor	Drost, Jacqueline
dc.contributor.author	Schuiteman, Berry
dc.date.issued	2019-07-05
dc.description.abstract	This study examines the relationship between integrated reporting and corporate reporting quality. In order to do so, a distinction has been made between sustainability reporting quality and financial reporting quality to represent corporate reporting quality. The results of this study show that the adoption of integrated reporting does not have a significant effect on sustainability reporting quality, financial reporting quality or corporate reporting quality as a whole. When assessing whether legitimizing and signalling theory as an incentive for voluntary disclosure, the results show that the quality of information is significantly higher for superior performing firms in comparison to poor performing firms when looking at sustainability reporting quality, financial reporting quality and corporate reporting quality. This indicates that legitimizing and signalling theory both provide an explanation for the adoption of integrated reporting	en_US
dc.identifier.uri	https://theses.ubn.ru.nl/handle/123456789/7861
dc.language.iso	en	en_US
dc.thesis.faculty	Faculteit der Managementwetenschappen	en_US
dc.thesis.specialisation	Accounting & Control	en_US
dc.thesis.studyprogramme	Master Economics	en_US
dc.thesis.type	Master	en_US
dc.title	Integrated reporting and the effect on corporate reporting quality	en_US

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