Skip navigation
User training | Reference and search service

Library catalog

EDS
b-on
More
resources
Content aggregators
Please use this identifier to cite or link to this item:

acessibilidade

http://hdl.handle.net/10071/16963
acessibilidade
Title: The relationship between board’s diversity and the reputation of integrated reports
Authors: Braz, M. J. O.
Lopes, A. I.
Keywords: Integrated reporting
IIRC database
Boards
Board diversit
Issue Date: 2018
Publisher: Asociación Española de Contabilidad y Administración de Empresas
Abstract: The integrated reporting arises as an answer to the insufficiency of traditional financial report and the emergent need to disclose non-financial information to stakeholders, and it is proposed by the International Integrated Reporting Council. Given the influence of corporate governance on corporate disclosure and the key role of the companies’ board of directors in managing the disclosure of a wide range of information, the present study aims to analyze how some corporate governance characteristics may influence the reputation of integrated reports, distinguishing between reference reports and regular reports. The sample of this study comprises 374 reporters extracted from the IIRC Examples Database. The results show that the size and the experience of the board of directors does not influence the reputation of the integrated reports. In turn, the independence of the board and gender diversity influence positively the reputation of integrated reports, while role duality seems to influence negatively.
Peer reviewed: yes
URI: https://ciencia.iscte-iul.pt/id/ci-pub-52710
http://hdl.handle.net/10071/16963
ISBN: 978-84-16286-48-5
Appears in Collections:BRU-CRI - Comunicações a conferências internacionais

Files in This Item:
acessibilidade
File Description SizeFormat 
ISBN 978-84-16286-48-5_Paper AIL - 153h-estudiantes.pdfVersão Editora220.68 kBAdobe PDFView/Open


FacebookTwitterDeliciousLinkedInDiggGoogle BookmarksMySpace
Formato BibTex MendeleyEndnote Currículo DeGóis 

Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.