Integrated reporting and the effect on corporate reporting quality
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2019-07-05
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en
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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
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Faculteit der Managementwetenschappen