publication . Article . Other literature type . 2017

Corporate Disclosure, Materiality, and Integrated Report: An Event Study Analysis

Maria Giorgino; Enrico Supino; Federico Barnabè;
Open Access English
  • Published: 26 Nov 2017
  • Country: Italy
Abstract
Within the extensive literature investigating the impacts of corporate disclosure in supporting the sustainable growth of an organization, few studies have included in the analysis the materiality issue referred to the information being disclosed. This article aims to address this gap, exploring the effect produced on capital markets by the publication of a recent corporate reporting tool, Integrated Report (IR). The features of this tool are that it aims to represent the multidimensional impact of the organization’s activity and assumes materiality as a guiding principle of the report drafting. Adopting the event study methodology associated with a statistical ...
Subjects
free text keywords: Corporate disclosure, Event study, Integrated report, Materiality, Share price, Geography, Planning and Development, Renewable Energy, Sustainability and the Environment, Management, Monitoring, Policy and Law, Environmental effects of industries and plants, TD194-195, Renewable energy sources, TJ807-830, Environmental sciences, GE1-350
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