Integrated reporting & εταιρική διακυβέρνηση
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Keywords
Εταιρική διακυβέρνηση ; Ποιότητα ; Παράγοντες ; Integrated reporting ; Υιοθέτηση ; Σχέση ; ΜεταβλητέςAbstract
Integrated Reporting was conceived as an idea after a series of Reports, the King
Reports, which were conceived on the occasion of the political situation in South
Africa. The political situation of apartheid led the Corporate Governance on a very low
degree of quality and, essentially, the investors’ trust worldwide to be held absent and
the economic consequences to be detrimental. In order to fight this situation and
improve the level of quality of Corporate Governance, it was defined on the
aforementioned Reports, a specific framework of rules that mandated the companies
to apply. In the third of these Reports, the King III, was conceived the idea of a fully
and unified disclosure, which led to what we call Integrated Reporting, in 2010.
Thus, the purpose of this dissertation is to examine through a sample of 448
companies, whom stocks are traded on any European stock market within the period
2006-2020, whether the quality of Corporate Governance has a positive effect on the
decision of companies to adopt Integrated Reporting. The results indicate that the
higher the quality of Corporate Governance, examining various variables that relate
with the level of its quality, the higher the probability of adoption of IR by the
companies. Also, we will notice the ongoing rising trend of acknowledgment of the
value of IR the last years, as the proportion of companies that have adopted IR is
rising rapidly worldwide. Lastly, they are mentioned the challenges of the transition
from the traditional annual reports towards IR.
Postgraduate Studies Programme
Χρηματοοικονομική και Τραπεζική με ειδίκευση στις Χρηματοδοτήσεις και Επενδύσεις - Finance and InvestmentsDepartment
Σχολή Χρηματοοικονομικής και Στατιστικής. Τμήμα Χρηματοοικονομικής και Τραπεζικής ΔιοικητικήςNumber of pages
37Language
Greek
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Αναφορά Δημιουργού-Μη Εμπορική Χρήση-Όχι Παράγωγα Έργα 3.0 Ελλάδα
Αναφορά Δημιουργού-Μη Εμπορική Χρήση-Όχι Παράγωγα Έργα 3.0 Ελλάδα