Voluntary Adopters of Integrated Reporting – Evidence on Forecast Accuracy and Firm Value
Annika Wahl; Michel Charifzadeh; Fabian E. Diefenbach · 2020 · Business Strategy and the Environment
WASTE classifies this as Negative / Null Result Report · AI classification, approximate
The study found no significant effect — useful as a negative control or null benchmark for your own design.
Abstract
Abstract This study investigates how integrated reporting (IR) creates value for investors. It examines how providers of financial capital benefit from an improved firm information environment provided by IR. Specifically, this study investigates the effect of voluntary IR disclosure on analyst earnings forecast accuracy as well as on firm value. To do so, we use an international sample of 167 listed companies that voluntarily publish an integrated report. Our analysis shows no significant effect of a voluntary IR publication on analyst earnings forecast accuracy and no significant effect on f
Abstract by Annika Wahl; Michel Charifzadeh; Fabian E. Diefenbach, Business Strategy and the Environment (2020) — licensed CC BY 4.0.
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Metadata source: OpenAlex · DOI 10.1002/bse.2519