How to cite this paper
Melegy, M & Alain, A. (2020). Measuring the effect of disclosure quality of integrated business reporting on the predictive power of accounting information and firm value.Management Science Letters , 10(6), 1377-1388.
Refrences
Arya, A., Frimor, H., & Mittendorf, B. (2010). Discretionary disclosure of proprietary information in a multisegment firm. Management Science, 56(4), 645-658.
Badawi, H. (2017). The effect of ownership structure and level of social responsibility disclosure on company’s value - An applied study on listed Egyptian companies, auditing & accounting. Journal for Arabia Universities Unoion, Commrce College, Bani Swaif University, 5(2), 171-206.
Barth, M. E., Cahan, S. F., Chen, L., & Venter, E. R. (2017). The economic consequences associated with integrated report quality: Capital market and real effects. Accounting, Organizations and Society, 62, 43-64.
Beaver, W. H., & Ryan, S. G. (2000). Biases and lags in book value and their effects on the ability of the book-to-market ra-tio to predict book return on equity. Journal of Accounting Research, 38(1), 127-148.
Cheng, C. L., & Kung, F. H. (2016). The effects of mandatory corporate social responsibility policy on accounting conserva-tism. Review of Accounting and Finance, 15(1), 2-20.
Cheng, M., Green, W., Conradie, P., Konishi, N., & Romi, A. (2014). The international integrated reporting framework: key issues and future research opportunities. Journal of International Financial Management & Accounting, 25(1), 90-119.
Cormier, D., Magnan, M., & Van Velthoven, B. (2005). Environmental disclosure quality in large German companies: eco-nomic incentives, public pressures or institutional conditions?. European Accounting Review, 14(1), 3-39.
Cortesi, A., & Vena, L. (2019). Disclosure quality under integrated reporting: a value relevance approach. Journal of Clean-er Production, 220, 745-755.
Al-Matari, E. M., Al-Swidi, A. K., & Fadzil, F. H. B. (2014). The measurements of firm performance's dimensions. Asian Journal of Finance & Accounting, 6(1), 24.
Fuhrmann, S., Ott, C., Looks, E., & Guenther, T. W. (2017). The contents of assurance statements for sustainability reports and information asymmetry. Accounting and Business Research, 47(4), 369-400.
Haryono, U., & Iskandar, R. (2015). Corporate social performance and firm value. International Journal of Business and Management Invention, 4(11), 69-75.
Havlová, K. (2015). What integrated reporting changed: the case study of early adopters. Procedia Economics and Fi-nance, 34, 231-237.
International Integrated Reporting Council (IIRC) (2011). Towards Integrated Reporting: Communicating Value in the 21st Century. Discussion Paper, International Integrated Reporting Council, available at: www.theiirc.org, accessed 19 July 2015.
International Integrated Reporting Council (IIRC) and Blacksun (2014). Realizing the Benefits: The Impact of Integrated Reporting’, available at: http://www.theiirc.org/wp con-tent/uploads/2014/09/IIRC.Black_.Sun_.Research.IR_.Impact.Single. pages.18.9.14.pdf, accessed 19 July 2015.
International Integrated Reporting Council (IIRC). (2013) International Integrated Reporting Framework.
International Integrated Reporting Council IIRC (2015). Creating Value: Value to Investors.
Iredele, O. O. (2019). Examining the association between quality of integrated reports and corporate characteris-tics. Heliyon, 5(7), e01932.
Martínez‐Ferrero, J., Garcia‐Sanchez, I. M., & Cuadrado‐Ballesteros, B. (2015). Effect of financial reporting quality on sus-tainability information disclosure. Corporate Social Responsibility and Environmental Management, 22(1), 45-64.
Jones, J. J. (1991). Earnings management during import relief investigations. Journal of Accounting Research, 29(2), 193-228.
Kılıç, M., & Kuzey, C. (2018). Assessing current company reports according to the IIRC integrated reporting frame-work. Meditari Accountancy Research, 26(2), 305-333.
Kothari, S. P., Leone, A. J., & Wasley, C. E. (2005). Performance matched discretionary accrual measures. Journal of Ac-counting and Economics, 39(1), 163-197.
Lee, K. W., & Yeo, G. H. H. (2016). The association between integrated reporting and firm valuation. Review of Quantita-tive Finance and Accounting, 47(4), 1221-1250.
Li, Y., Gong, M., Zhang, X. Y., & Koh, L. (2018). The impact of environmental, social, and governance disclosure on firm value: The role of CEO power. The British Accounting Review, 50(1), 60-75.
Macias, H. A., & Farfan-Lievano, A. (2017). Integrated reporting as a strategy for firm growth: multiple case study in Co-lombia. Meditari Accountancy Research, 25(4), 605-628.
Mahmood, M., & Humphrey, J. (2013). Stakeholder expectation of corporate social responsibility practices: a study on local and multinational corporations in Kazakhstan. Corporate Social Responsibility and Environmental Management, 20(3), 168-181.
García‐Sánchez, I. M., & Noguera‐Gámez, L. (2017). Integrated reporting and stakeholder engagement: The effect on in-formation asymmetry. Corporate Social Responsibility and Environmental Management, 24(5), 395-413.
Dal Maso, L., Liberatore, G., & Mazzi, F. (2017). Value relevance of stakeholder engagement: The influence of national culture. Corporate Social Responsibility and Environmental Management, 24(1), 44-56.
Morros, J. (2016). The integrated reporting: A presentation of the current state of art and aspects of integrated reporting that need further development. Intangible Capital, 12(1), 336-356.
Motokawa, K. (2015). Human capital disclosure, accounting numbers, and share price. Journal of Financial Reporting and Accounting, 13(2), 159-178.
Pavlopoulos, A., Magnis, C., & Iatridis, G. E. (2019). Integrated reporting: An accounting disclosure tool for high quality financial reporting. Research in International Business and Finance, 49, 13-40.
Qiu, Y., Shaukat, A., & Tharyan, R. (2016). Environmental and social disclosures: Link with corporate financial perfor-mance. The British Accounting Review, 48(1), 102-116.
Rinaldi, L., Unerman, J., & De Villiers, C. (2018). Evaluating the integrated reporting journey: insights, gaps and agendas for future research. Accounting, Auditing & Accountability Journal, 31(5), 1294-1318.
Schuler, D. A., & Cording, M. (2006). A corporate social performance–corporate financial performance behavioral model for consumers. Academy of Management Review, 31(3), 540-558.
Sharaf, I.A.I. (2015). The impact of non-financial disclosure through integrated business reporting on investors' assessment of the company's value creation - An empirical study. Commerce Journal for Scientific Research, Faculty of Commerce, Alexandria University, 52(2), 121--163.
The Egyptian Stock Exchange, (2016). Guidelines for Disclosure of Sustainability Performance by Listed Companies. pp. 1-39. Available at : www.egx.com.eg
Usanova, D. S., & Khakimzyanova, L. K. (2017). Integrated Reporting as a Factor of Firm's Value Growth. Journal of Eco-nomic & Management Perspectives, 11(3), 1594-1599.
Cortesi, A., & Vena, L. (2019). Disclosure quality under integrated reporting: a value relevance approach. Journal of Clean-er Production, 220, 745-755.
Vitolla, F., Raimo, N., Rubino, M., & Garzoni, A. The impact of national culture on integrated reporting quality. A stake-holder theory approach. Business Strategy and the Environment, 1-14
Zeng, T. (2016). Corporate social responsibility, tax aggressiveness, and firm market value. Accounting Perspectives, 15(1), 7-30.
Zhong, Y., & Li, W. (2017). Accounting conservatism: A literature review. Australian Accounting Review, 27(2), 195-213.
Zhou, S., Simnett, R., & Green, W. (2017). Does integrated reporting matter to the capital market?. Abacus, 53(1), 94-132.
Badawi, H. (2017). The effect of ownership structure and level of social responsibility disclosure on company’s value - An applied study on listed Egyptian companies, auditing & accounting. Journal for Arabia Universities Unoion, Commrce College, Bani Swaif University, 5(2), 171-206.
Barth, M. E., Cahan, S. F., Chen, L., & Venter, E. R. (2017). The economic consequences associated with integrated report quality: Capital market and real effects. Accounting, Organizations and Society, 62, 43-64.
Beaver, W. H., & Ryan, S. G. (2000). Biases and lags in book value and their effects on the ability of the book-to-market ra-tio to predict book return on equity. Journal of Accounting Research, 38(1), 127-148.
Cheng, C. L., & Kung, F. H. (2016). The effects of mandatory corporate social responsibility policy on accounting conserva-tism. Review of Accounting and Finance, 15(1), 2-20.
Cheng, M., Green, W., Conradie, P., Konishi, N., & Romi, A. (2014). The international integrated reporting framework: key issues and future research opportunities. Journal of International Financial Management & Accounting, 25(1), 90-119.
Cormier, D., Magnan, M., & Van Velthoven, B. (2005). Environmental disclosure quality in large German companies: eco-nomic incentives, public pressures or institutional conditions?. European Accounting Review, 14(1), 3-39.
Cortesi, A., & Vena, L. (2019). Disclosure quality under integrated reporting: a value relevance approach. Journal of Clean-er Production, 220, 745-755.
Al-Matari, E. M., Al-Swidi, A. K., & Fadzil, F. H. B. (2014). The measurements of firm performance's dimensions. Asian Journal of Finance & Accounting, 6(1), 24.
Fuhrmann, S., Ott, C., Looks, E., & Guenther, T. W. (2017). The contents of assurance statements for sustainability reports and information asymmetry. Accounting and Business Research, 47(4), 369-400.
Haryono, U., & Iskandar, R. (2015). Corporate social performance and firm value. International Journal of Business and Management Invention, 4(11), 69-75.
Havlová, K. (2015). What integrated reporting changed: the case study of early adopters. Procedia Economics and Fi-nance, 34, 231-237.
International Integrated Reporting Council (IIRC) (2011). Towards Integrated Reporting: Communicating Value in the 21st Century. Discussion Paper, International Integrated Reporting Council, available at: www.theiirc.org, accessed 19 July 2015.
International Integrated Reporting Council (IIRC) and Blacksun (2014). Realizing the Benefits: The Impact of Integrated Reporting’, available at: http://www.theiirc.org/wp con-tent/uploads/2014/09/IIRC.Black_.Sun_.Research.IR_.Impact.Single. pages.18.9.14.pdf, accessed 19 July 2015.
International Integrated Reporting Council (IIRC). (2013) International Integrated Reporting Framework.
International Integrated Reporting Council IIRC (2015). Creating Value: Value to Investors.
Iredele, O. O. (2019). Examining the association between quality of integrated reports and corporate characteris-tics. Heliyon, 5(7), e01932.
Martínez‐Ferrero, J., Garcia‐Sanchez, I. M., & Cuadrado‐Ballesteros, B. (2015). Effect of financial reporting quality on sus-tainability information disclosure. Corporate Social Responsibility and Environmental Management, 22(1), 45-64.
Jones, J. J. (1991). Earnings management during import relief investigations. Journal of Accounting Research, 29(2), 193-228.
Kılıç, M., & Kuzey, C. (2018). Assessing current company reports according to the IIRC integrated reporting frame-work. Meditari Accountancy Research, 26(2), 305-333.
Kothari, S. P., Leone, A. J., & Wasley, C. E. (2005). Performance matched discretionary accrual measures. Journal of Ac-counting and Economics, 39(1), 163-197.
Lee, K. W., & Yeo, G. H. H. (2016). The association between integrated reporting and firm valuation. Review of Quantita-tive Finance and Accounting, 47(4), 1221-1250.
Li, Y., Gong, M., Zhang, X. Y., & Koh, L. (2018). The impact of environmental, social, and governance disclosure on firm value: The role of CEO power. The British Accounting Review, 50(1), 60-75.
Macias, H. A., & Farfan-Lievano, A. (2017). Integrated reporting as a strategy for firm growth: multiple case study in Co-lombia. Meditari Accountancy Research, 25(4), 605-628.
Mahmood, M., & Humphrey, J. (2013). Stakeholder expectation of corporate social responsibility practices: a study on local and multinational corporations in Kazakhstan. Corporate Social Responsibility and Environmental Management, 20(3), 168-181.
García‐Sánchez, I. M., & Noguera‐Gámez, L. (2017). Integrated reporting and stakeholder engagement: The effect on in-formation asymmetry. Corporate Social Responsibility and Environmental Management, 24(5), 395-413.
Dal Maso, L., Liberatore, G., & Mazzi, F. (2017). Value relevance of stakeholder engagement: The influence of national culture. Corporate Social Responsibility and Environmental Management, 24(1), 44-56.
Morros, J. (2016). The integrated reporting: A presentation of the current state of art and aspects of integrated reporting that need further development. Intangible Capital, 12(1), 336-356.
Motokawa, K. (2015). Human capital disclosure, accounting numbers, and share price. Journal of Financial Reporting and Accounting, 13(2), 159-178.
Pavlopoulos, A., Magnis, C., & Iatridis, G. E. (2019). Integrated reporting: An accounting disclosure tool for high quality financial reporting. Research in International Business and Finance, 49, 13-40.
Qiu, Y., Shaukat, A., & Tharyan, R. (2016). Environmental and social disclosures: Link with corporate financial perfor-mance. The British Accounting Review, 48(1), 102-116.
Rinaldi, L., Unerman, J., & De Villiers, C. (2018). Evaluating the integrated reporting journey: insights, gaps and agendas for future research. Accounting, Auditing & Accountability Journal, 31(5), 1294-1318.
Schuler, D. A., & Cording, M. (2006). A corporate social performance–corporate financial performance behavioral model for consumers. Academy of Management Review, 31(3), 540-558.
Sharaf, I.A.I. (2015). The impact of non-financial disclosure through integrated business reporting on investors' assessment of the company's value creation - An empirical study. Commerce Journal for Scientific Research, Faculty of Commerce, Alexandria University, 52(2), 121--163.
The Egyptian Stock Exchange, (2016). Guidelines for Disclosure of Sustainability Performance by Listed Companies. pp. 1-39. Available at : www.egx.com.eg
Usanova, D. S., & Khakimzyanova, L. K. (2017). Integrated Reporting as a Factor of Firm's Value Growth. Journal of Eco-nomic & Management Perspectives, 11(3), 1594-1599.
Cortesi, A., & Vena, L. (2019). Disclosure quality under integrated reporting: a value relevance approach. Journal of Clean-er Production, 220, 745-755.
Vitolla, F., Raimo, N., Rubino, M., & Garzoni, A. The impact of national culture on integrated reporting quality. A stake-holder theory approach. Business Strategy and the Environment, 1-14
Zeng, T. (2016). Corporate social responsibility, tax aggressiveness, and firm market value. Accounting Perspectives, 15(1), 7-30.
Zhong, Y., & Li, W. (2017). Accounting conservatism: A literature review. Australian Accounting Review, 27(2), 195-213.
Zhou, S., Simnett, R., & Green, W. (2017). Does integrated reporting matter to the capital market?. Abacus, 53(1), 94-132.