The effect of integrated thinking and integrated reporting on the financial stability of an organization
| dc.contributor.advisor | Reimsbach, Daniel | |
| dc.contributor.author | Heger, Chris | |
| dc.date.issued | 2020-12-16 | |
| dc.description.abstract | This paper investigates the effect of integrated thinking and integrated reporting on the financial stability of an organization with the moderating effects of the institutional environment and the capital market orientation. The financial stability of an organization is measured by financial liquidity, solvency, efficiency and profitability. The study is performed in the voluntary setting of Europe over the period 2013-2018. The sample consists of 5,757 firm-year observations for 1,093 publicly listed organizations. By performing multilevel analyses, the study finds that integrated thinking is negatively associated with the financial stability of an organization. Further, the institutional environment is positively associated with this relationship. The effect of the capital market orientation on the relationship between integrated thinking and the financial stability of an organization remains ambiguous. By performing multilevel analyses, with a sub-sample of 2,510 firm-year observations for 504 European publicly listed organizations over the period 2011-2018, the study finds no association between integrated reporting and the financial stability of an organization. Also, the institutional environment has no association with this relationship and the effect of the capital market orientation on this relationship remains ambiguous. However, the measurement of integrated reporting is a limitation of the study. Keywords: integrated thinking, integrated reporting, financial stability, neo-institutional theory, institutional environment, capital market orientation | en_US |
| dc.identifier.uri | https://theses.ubn.ru.nl/handle/123456789/10651 | |
| 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 | The effect of integrated thinking and integrated reporting on the financial stability of an organization | en_US |
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