The impact of the adoption of integrated reporting practices on accounting quality : eurozone evidence
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Keywords
Integrated reporting ; Accounting quality ; Conservatism ; ESG performance ; Eurozone firms ; Ενιαία έκθεση ; Ποιότητα λογιστικής ; Συντηρητικότητα ; ESG ; Επιχειρήσεις ευρωζώνηςAbstract
This dissertation studies the impact of the adoption of Integrated Reporting (IR)
Practices on the Accounting Quality of Eurozone firms and uses three measurements
including total accruals analysis and total skewness of cash flows measurement as well
as earnings-cash flow correlation analysis. The analyzed study period extends from
2005 to 2023 with its results obtained through multiple regression analyses to determine
IR adoption impacts on financial reporting quality. The analysis outcomes demonstrate
that implementation of Integrated Reporting (IR) enhances both cash flow reporting
conservatism as well as earnings-cash flows coherence. The obtained proxies
demonstrate no meaningful connection to ESG performance metrics thus indicating
sustainability practices generate minimal effects on accounting quality within this
framework. Characteristics such as net income along with operating cash flows,
leverage and profitability influence the development of accounting practices according
to the dissertation findings. The present study adds empirical proof about IR's
advantages to financial reporting transparency levels and reporting quality standards
through its findings. Additional research must investigate sector-specific elements,
long-term effects and different accounting quality assessment techniques in order to
develop these findings.
Postgraduate Studies Programme
Χρηματοοικονομική και Τραπεζική με ειδίκευση στη Χρηματοοικονομική και Τραπεζική ΔιοικητικήDepartment
Σχολή Χρηματοοικονομικής και Στατιστικής. Τμήμα Χρηματοοικονομικής και Τραπεζικής ΔιοικητικήςNumber of pages
93Language
English
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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