Determinants of interconnected corporate information. Evidence of the connectivity principle in integrated reporting
This paper aims to deepen knowledge of the principle of connectivity between financial and non-financial information defined in the Integrated Reporting (IR) conceptual framework. We have created a multidimensional connectivity index that is used to assess the level of connectivity in reporting. The...
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| Format: | Article |
| Language: | Spanish |
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Elsevier
2024-09-01
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| Series: | European Research on Management and Business Economics |
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| Online Access: | http://www.sciencedirect.com/science/article/pii/S2444883424000159 |
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| author | Pilar Tirado-Valencia Marta de Vicente-Lama Magdalena Cordobés-Madueño Mercedes Ruiz-Lozano |
| author_facet | Pilar Tirado-Valencia Marta de Vicente-Lama Magdalena Cordobés-Madueño Mercedes Ruiz-Lozano |
| author_sort | Pilar Tirado-Valencia |
| collection | DOAJ |
| description | This paper aims to deepen knowledge of the principle of connectivity between financial and non-financial information defined in the Integrated Reporting (IR) conceptual framework. We have created a multidimensional connectivity index that is used to assess the level of connectivity in reporting. The results indicate that the levels achieved are low, suggesting that firms publishing their reports under the IR conceptual framework have not fully internalised this principle. Our results also show that coercive and normative institutional factors such as the mandatory nature of IR or the legal system, drive connectivity. Connectivity is also generally influenced by internal managerial decisions mainly related to the report's length and assurance. These findings may have practical implications for regulators and standard-setters, who should explicitly incorporate this principle into their pronouncements, providing guidelines to facilitate its practical implementation, and for preparers who should enhance the interactivity of reports. |
| format | Article |
| id | doaj-art-b631a3caf20249a2b824fb2419e7bed2 |
| institution | OA Journals |
| issn | 2444-8834 |
| language | Spanish |
| publishDate | 2024-09-01 |
| publisher | Elsevier |
| record_format | Article |
| series | European Research on Management and Business Economics |
| spelling | doaj-art-b631a3caf20249a2b824fb2419e7bed22025-08-20T02:07:35ZspaElsevierEuropean Research on Management and Business Economics2444-88342024-09-0130310025510.1016/j.iedeen.2024.100255Determinants of interconnected corporate information. Evidence of the connectivity principle in integrated reportingPilar Tirado-Valencia0Marta de Vicente-Lama1Magdalena Cordobés-Madueño2Mercedes Ruiz-Lozano3Department of Financial Economics and Accounting, Universidad Loyola Andalucía, Av. de las Universidades, 2 41704 Dos Hermanas, Sevilla, SpainCorresponding author.; Department of Financial Economics and Accounting, Universidad Loyola Andalucía, Av. de las Universidades, 2 41704 Dos Hermanas, Sevilla, SpainDepartment of Financial Economics and Accounting, Universidad Loyola Andalucía, Av. de las Universidades, 2 41704 Dos Hermanas, Sevilla, SpainDepartment of Financial Economics and Accounting, Universidad Loyola Andalucía, Av. de las Universidades, 2 41704 Dos Hermanas, Sevilla, SpainThis paper aims to deepen knowledge of the principle of connectivity between financial and non-financial information defined in the Integrated Reporting (IR) conceptual framework. We have created a multidimensional connectivity index that is used to assess the level of connectivity in reporting. The results indicate that the levels achieved are low, suggesting that firms publishing their reports under the IR conceptual framework have not fully internalised this principle. Our results also show that coercive and normative institutional factors such as the mandatory nature of IR or the legal system, drive connectivity. Connectivity is also generally influenced by internal managerial decisions mainly related to the report's length and assurance. These findings may have practical implications for regulators and standard-setters, who should explicitly incorporate this principle into their pronouncements, providing guidelines to facilitate its practical implementation, and for preparers who should enhance the interactivity of reports.http://www.sciencedirect.com/science/article/pii/S2444883424000159G39M14M41 |
| spellingShingle | Pilar Tirado-Valencia Marta de Vicente-Lama Magdalena Cordobés-Madueño Mercedes Ruiz-Lozano Determinants of interconnected corporate information. Evidence of the connectivity principle in integrated reporting European Research on Management and Business Economics G39 M14 M41 |
| title | Determinants of interconnected corporate information. Evidence of the connectivity principle in integrated reporting |
| title_full | Determinants of interconnected corporate information. Evidence of the connectivity principle in integrated reporting |
| title_fullStr | Determinants of interconnected corporate information. Evidence of the connectivity principle in integrated reporting |
| title_full_unstemmed | Determinants of interconnected corporate information. Evidence of the connectivity principle in integrated reporting |
| title_short | Determinants of interconnected corporate information. Evidence of the connectivity principle in integrated reporting |
| title_sort | determinants of interconnected corporate information evidence of the connectivity principle in integrated reporting |
| topic | G39 M14 M41 |
| url | http://www.sciencedirect.com/science/article/pii/S2444883424000159 |
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