Integrated thinking and reporting quality: the moderating role of corporate performance
Keywords
Loading...
Authors
Issue Date
2019-08-27
Language
en
Journal Title
Journal ISSN
Volume Title
Publisher
Abstract
This paper examines the association between integrated thinking and the overall quality of corporate reporting and the moderating effect of corporate performance (financial and non-financial) on this association. The research employs data of European listed companies during the years 2007 to 2017, and uses the integration/vision and strategy category (CGVS) from the ASSET4 database as proxy for integrated thinking. The results show a positive, significant association between integrated thinking and non-financial reporting quality and a positive, significant association between integrated thinking and overall reporting quality. Further, the results show a significant moderating effect of financial performance on the relations between integrated thinking and non-financial reporting quality and overall reporting quality. The results show no evidence of an association between integrated thinking and financial reporting quality (measured by earnings management) and no evidence of a moderating effect of financial or non-financial performance on this relation.
Description
Citation
Supervisor
Faculty
Faculteit der Managementwetenschappen