The effect of integrated reporting, culture and board gender diversity on European firms’ value relevance

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dc.contributor.advisorWagensveld, J.
dc.contributor.authorEllenkamp, Fransien
dc.date.issued2020-08-26
dc.description.abstractThis study researches the effect of integrated reporting (IR), long- versus short-term cultural orientation and board gender diversity on the value relevance of European firms. In addition, the moderation effects of a long- versus short-term cultural orientation and board gender diversity on the relation between IR and value relevance are tested. For this study, a panel data set including 782 European firms with 5471 observations over the time period 2011-2017 is used. The findings indicate that IR, a long-term cultural orientation and a high level of board gender diversity have a positive effect on value relevance. Furthermore, a long-term cultural orientation and a high level of board gender diversity both have a complementary effect on the relation between IR and value relevance. However, due to the presence of autocorrelation and heteroskedasticity these findings should be interpreted with caution.en_US
dc.identifier.urihttps://theses.ubn.ru.nl/handle/123456789/9780
dc.language.isoenen_US
dc.thesis.facultyFaculteit der Managementwetenschappenen_US
dc.thesis.specialisationAccounting & Controlen_US
dc.thesis.studyprogrammeMaster Economicsen_US
dc.thesis.typeMasteren_US
dc.titleThe effect of integrated reporting, culture and board gender diversity on European firms’ value relevanceen_US
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