Journal of Financial Reporting and Accounting: Volume 20 Issue 3/4

Guest editorial: The integrated reporting and corporate social responsibility: a new trend

Adoption of integrated reporting in Sri Lanka: coverage and trend

This paper aims to examine the coverage of and trends in reporting content elements in the integrated reports of the Sri Lankan companies following the International Integrated…

Do corporate attributes impact integrated reporting quality? An empirical evidence

This study aims to examine the impact of corporate attributes on integrated reporting quality of top 100 listed firms in South Africa.

Factors associated with the voluntary disclosure of the integrated report in Brazil

This paper aims to investigate the factors associated with the voluntary disclosure of integrated reporting (IR) in Brazil of the companies listed on the stock exchange – Brasil…

Corporate governance and integrated reporting: evidence of French companies

This paper aims to draw on the agency theory to examine the relationship between corporate governance and integrated reporting on a sample of 120 listed French companies making up…

An empirical study on company’s perception of integrated reporting in India

International Integrated Reporting Council is in its 10th year of establishment and the integrated reporting (IR) framework released in 2013 was under revision in the year, 2020…

Stock market reactions to voluntary integrated reporting

This study aims to examine the impact of voluntary adoption of integrated reporting on the stock prices of firms in Japan.

Sustainability reporting and market value growth of quoted companies in Nigeria

This study aims to examine the effect of sustainability reporting on market value growth (MVG) of quoted companies in Nigeria. The corporate reporting system has evolved, and this…

A systematic literature review on integrated reporting from 2011 to 2020

This study aims to furnish the systematic literature review on integrated reporting (IR) and answer three research questions: How has the IR concept been developed recently across…

Systematic review of integrated reporting: recent trend and future research agenda

Integrated reporting (<IR>) promotes transparency in corporate reporting and communicate detailed information on how a firm creates value in the short, medium and long-term. The…

CSR or social impression management? Tone management in CSR reports

The purpose of this paper is to investigate to what extent corporate social responsibility (CSR) is used as a symbolic strategy of greenwashing. Analyses focus on the relationship…

Corporate social responsibility and tax avoidance: the case of French companies

The purpose of this paper is to shed light on the effect of tax avoidance on corporate social responsibility performance. It also investigates whether audit quality affects tax…

Corporate social responsibility (CSR) and tax incentives: the case of Tunisian companies

This paper aims to investigate the question concerning whether tax incentives motivate companies to be socially responsible. This study, specifically, examines the impact of tax…

Determinants of corporate social and environmental voluntary disclosure in Saudi listed firms

This paper aims to examine firm characteristics and ownership structure determinants of corporate social and environmental voluntary disclosure (CSEVD) practices in Saudi Arabia…

Does intellectual capital efficiency improve the corporate social responsibility of Egyptian firms?

Corporate social responsibility (CSR) has been one of the main subjects for companies’ sustainability in contemporary years. Engaging in CSR practices has been recognized to be…

Post-regulation effects on driving factors (no) environmental disclosures about greenhouse gas emissions in Italian companies

The purpose of this study is to analyze the simultaneous effect of the regulation (non-financial information (NFI)- 254/2016) and the factors driving in (no)environmental…

Do socially responsible managers forecast sales more accurately?

This paper aims to examine whether corporate social responsibility (CSR) is related to management sales forecast accuracy.

Impact of environmental, social and governance disclosures on market reaction: an evidence of Top50 companies listed from Thailand

This study aims to survey the extent, level and trend of environmental, social and governance (ESG) disclosures of top50 listed companies from Thailand, to test the different…

Pay-performance sensitivity and corporate governance mechanisms: evidence from Tunisia

The purpose of this study is to analyze the CEO compensation sensitivity to firm performance, termed as the pay-for-performance sensitivity (PPS) in the Tunisian context and to…