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Accounting and Finance Association of Australia and New Zealand 2017 Research Fund

Integrated Reporting and Earnings Quality

Ava Wu; Shan Zhou


Project Summary

This project investigates if companies with enhanced integrated reports have higher quality earnings. The concept of integrated reporting is expected to bring both internal benefits and external benefits to reporting companies. So far, the empirical evidence is limited and mostly focuses on the external capital market benefits of <IR> (e.g. Barth et al. 2016; Zhou et al. 2017). Examining an international sample for publicly listed companies from the years 2008 to 2015, this project aims to provide empirical evidence on one of the potential internal benefits of <IR>, i.e. if the process of <IR> helps to enhance the quality of reported earnings?


4/07/2017 - 31/12/2018