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Analyzing the impact of integrated reporting (IR) on international firms' value relevance, considering diverse information such as income, cash flows, risks, uncertainties and various capitals.

This paper used a sample of 300 international companies between 2010 and 2019. This paper collected the data from the Thomson Reuters Eikon database. Quantitative methods were used to test the hypotheses. Furthermore, the feasible generalized least squares (FGLS) method was performed to test the hypotheses.

The results suggest that IR and value relevance positively correlate, confirming the hypothesis. Moreover, this paper verified these results by conducting robustness tests on the contribution of the framework and guidelines prepared by the International Integrated Reporting Council (IIRC) in 2013.

This study enables users to evaluate company transparency and the relevance of disclosed nonfinancial information, providing valuable insights for report preparers and investors seeking profitable opportunities.

The interest in this research was motivated by the authors’ research field, which is innovative, as few studies have been conducted to explain the relationship between IR and value relevance. Similarly, this paper incorporated into their analysis the importance of the framework created by the IIRC in 2013 in preparing and presenting an integrated report. This paper considered the contribution of this framework to the creation of information content. This design has been overlooked in previous studies. However, this paper mobilized the FGLS method, which has been little used in previous studies.

This study aims to investigate the relationship between audit quality and value relevance and subsequently ascertain the moderating effect of business ethics on integrated reporting (IR)–value relevance.

This study applied linear regressions with panel data using the Thomson Reuters ASSET4 database from European countries to analyse data of 510 companies belonging to the environmental, social and governance (ESG) index between 2010 and 2022.

A significant positive relationship was found between audit quality and value relevance. The results also suggest that IR has significant explanatory power on value relevance, and that business ethics moderate the relationship between IR and value relevance in European ESG firms.

Managers will see IR, business ethics and audit as a business strategy with incremental market value. In this regard, this study tried to provide insights and managerial solutions for managers of international companies to improve their strategy by drawing on the social, moral and business ethics approach. This finding will improve the informational relevance for investment opportunities, thus resulting in improved business performance.

To the best of the author’s knowledge, this is the first study to investigate the moderating role of business ethics in the relationship between IR and value relevance. This paper fulfils a recognised need to study the influence of audit quality on investor decisions. Furthermore, the contribution of this study could be observed in the fact that the market value analysis differs between the contractual and the business ethics approaches. Also, including a moderating variable in the explanation and determination of value relevance remains somewhat underexplored.

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 the SBF 120 Index during the period 2016–2019.

The methodology adopted in the present study consists of the hypothetico-deductive approach. Thus, as part of this quantitative approach, the authors aim at investigating the hypotheses concerning the impact of corporate governance mechanisms on integrated reporting. Moreover, the applied data are analyzed using the multiple linear regressions.

The finding of this study is that the cognitive diversity and audit committees have a positive and significant effect on integrated reporting. However, the chief executive officer’s duality and the board’s size have a positive and non-significant effect on integrated reporting.

In fact, this study contributes to the literature on the practices of integrated reporting. Faced with the rarity of studies linking the corporate governance mechanisms and the integrated reporting, this study makes a huge contribution to the determinants of integrated reporting.

This study aims to examine the impact of corporate social responsibility (CSR) on earnings management (EM). Furthermore, the authors assessed the mediating effect of accounting conservatism (AC) on the CSR-EM relationship over the long term. The authors also tested the moderating effect of corporate governance (CG) on the AC-EM relationship in the Finnish context.

Linear regressions were applied to panel data using Thomson Reuters’ ASSET4 database. Data were collected from 140 Finnish firms between 2005 and 2022.

The results confirm that negative CSR has an impact on EM. Moreover, AC mediates the relationship between CSR and EM. Likewise, CG moderates the relationship between AC and EM.

This paper may interest academic researchers and potential and current investors. This paper will help investors make relevant investment decisions. Managers should pay special attention to their EM. These firms must take social responsibility vis-a-vis all their stakeholders.

To the best of the authors’ knowledge, this study is the first to use AC as a mediator and CG as a moderating variable in the Finnish context. This research will enrich the literature by providing a comprehensive picture of the relationships between CSR and EM through AC and CG in developed markets. Therefore, it is crucial to understand the implications of CSR in Finnish companies.

This paper aims to investigate the effect of audit quality and environmental auditing on integrated reporting and the effect of environmental auditing on audit quality.

Data was collected from a sample of 300 international companies during the period 2010–2019. The author collected the data from the Thomson Reuters Eikon database, sustainability reports and annual reports. A multiple regression analysis was performed to test the hypotheses.

The finding of this study confirms a positive and significant relationship between audit quality and integrated reporting. It is also found that environmental auditing has a positive and significant effect on integrated reporting. Thus, this study found a positive and significant relationship between environmental auditing and audit quality.

The findings in this paper identify strategies for improving integrated reporting as a crucial element in the processing of financial and nonfinancial information, to help managers and investors and shareholders take a long-term perspective. Therefore, the results encourage companies to invest in economic, environmental and social aspects. This enables accounting professionals, stock exchange authorities and users of environmental and social information to be aware of the factors associated with environmental reporting, to improve the efficiency of those producing the audit service.

The originality of this study lies in its consideration of a particular aspect of auditing, namely, environmental auditing. However, despite the large body of research on auditing and integrated reporting, to the best of the author’s knowledge, this is the first study to examine the relationship between environmental auditing and integrated reporting. Furthermore, in this research, the author has emphasized the importance of the role played by environmental auditing on audit quality. This design has been neglected in previous studies. Finally, the choice of the field of investigation for the reliability of the data used and the generalization of the results obtained, enables us to make important contributions to the user of the information.

The study is based on a hybrid model composed of accounting and business data and is amongst the first to test the impact of corporate social responsibility (CSR) performance on the financial performance of the company, as well as the impact of financial performance on CSR performance. The bidirectional logic chosen by the study is rarely adopted in the global context and has never been tested in the Swedish context. Moreover, the purpose of this paper is to test the mediating effect of customer loyalty on the company’s CSR performance-financial performance relationship to assess this effect over the long term. This design has been neglected in previous studies.

Data was collected from a sample of 110 Swedish companies during the period 2009–2019. This study collects the data from the Thomson Reuters Eikon database. A multiple regression analysis was performed to test the hypotheses.

The results confirmed the bidirectional relationship between CSR performance and company financial performance. This means that CSR performance positively influences the company’s financial performance. Similarly, financial performance positively influences the company’s CSR performance. Moreover, customer loyalty has a positive and significant mediating effect on the company’s CSR performance-financial performance relationship.

This study adds several inputs. The first contribution of the research is to test a hybrid model composed of accounting and commercial data. This model is amongst the first to test the impact of CSR performance on the financial performance of the company and the impact of financial performance on CSR performance. The second contribution is the bidirectional logic chosen by the study which is rarely adopted in the global context and has never been tested in the Swedish context. The third contribution is to test the mediating effect of customer loyalty on the company’s CSR performance-financial performance relationship to assess this effect over the long term. This design has been neglected in previous studies. The fourth contribution is the choice of the field of investigation for the reliability of the data used and the generalisation of the results obtained.

The purpose of this paper is to consist in examining the effect of the auditor’s behavioral and individual characteristics on the integrated reporting quality, in regard to a sample involving 130 European industrial companies, relevant to the year 2017.

The present study’s adopted methodology rests on the hypothetico-deductive approach. The relevant data applied are analyzed by means of multiple linear regression models.

The reached results prove to indicate well that both auditor specialization and auditor ethics factors appear to have a significantly positive effect on the integrated reporting quality. Noteworthy, also, is the fact that the audit firm size and auditor behavior have been discovered to have a positive and insignificant effect on the integrated reporting related quality.

Faced with the scarcity of studies linking the auditor characteristics and the integrated reporting quality, the present study is elaborated to provide some kind of modest contribution, whereby, the determinants of integrated reporting are distinguishably highlighted

This study aims to adopt a mixed-methods approach (accounting and business data) to analyse the effects of the financial institution’s governance on both the knowledge of social responsibility and the consumer’s attitudes and behaviours, and testing the moderating role of the brand identification in the banking sector during the COVID-19 pandemic. However, this concept has been neglected in previous studies.

Data were collected from a sample of 600 respondents in two major Tunisian cities. Participants were selected on the basis of a convenience sampling in which the structural equation modelling method was adopted through SMART PLS 3.0 software.

The results showed that good corporate governance has a positive influence on the knowledge of the company's social responsibility, which positively influences its brand image. Therefore, the company's brand image positively influences the customer’s satisfaction, which positively influences the recommending behaviour of the financial institutions in the COVID-19 era. However, the brand identification has no moderating effect.

Managers of financial institutions are advised to pay particular attention to good corporate governance, as it is mandatory for these companies to assume social responsibility and make it known to clients. Therefore, it is obvious to create a good image in the mind of the consumers to satisfy them to recommend the company in question. It is interesting to mobilise the period of health crisis (COVID-19) to create a favourable attitude among the customers because they are sensitive when evaluating and ranking financial institutions according to the relationships that exist especially during this period.

In fact, there are many studies that dealt with the banking sector. Some of them dealt with the sector through the institutional accounting section while others dealt with the sector through the commercial and marketing section. Therefore, the first contribution of this research is to test a mixed model made up of accounting and commercial data. This model is among the first to determine the effects of the financial institution's governance on the knowledge of social responsibility and on the consumer’s attitude and behaviour to test the moderating role of brand identification in the banking sector. The second contribution is to test this model in a period of health crisis (COVID-19). The third contribution is the use of a mixed sample of data collected from two regions. Then, the fourth contribution is the addition of tests for the verification, robustness and validation of the results obtained. Finally, the fifth contribution is the addition of control variables to test their effects on the research model.