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引用本文的文献

1
Do business strategies and environmental, social, and governance (ESG) performance mitigate the likelihood of financial distress? A multiple mediation model.商业战略与环境、社会及治理（ESG）绩效能否降低财务困境的可能性？一个多重中介模型。
Heliyon. 2023 Jul 7;9(7):e17847. doi: 10.1016/j.heliyon.2023.e17847. eCollection 2023 Jul.

考察综合报告质量与公司特征之间的关联。

Examining the association between quality of integrated reports and corporate characteristics.

作者信息

Iredele Oluwamayowa Olalekan

机构信息

Department of Accountancy, University of Johannesburg, South Africa.

出版信息

Heliyon. 2019 Jul 2;5(7):e01932. doi: 10.1016/j.heliyon.2019.e01932. eCollection 2019 Jul.

DOI:10.1016/j.heliyon.2019.e01932
PMID:31317079
原文链接:https://pmc.ncbi.nlm.nih.gov/articles/PMC6611920/
Abstract

This paper examines the quality of integrated reports of listed firms in South Africa and the associated factors. Data were obtained from a sample comprising 100 firm-year observations of 20 companies in Johannesburg Stock Exchange over the period (2013-2017). Analysis of data involves descriptive statistics, spearman rank correlation analysis and Kruskal-Wallis H test. The result shows a significant relationship between the quality and length of integrated reports. Firms vary in the level of quality of their integrated reports on the account of differences in profitability, board size, gender and firm size. No significant relationship was found between quality of integrated reports and leverage. The result of this study indicates that the length of the integrated report signals the level of quality of such report, which may be necessary in disclosing all material matters to satisfy the needs of a wide range of stakeholders.

摘要

本文考察了南非上市公司综合报告的质量及其相关因素。数据来自于约翰内斯堡证券交易所20家公司在2013 - 2017年期间的100个公司年度观察样本。数据分析包括描述性统计、斯皮尔曼等级相关分析和克鲁斯卡尔 - 沃利斯H检验。结果表明综合报告的质量与长度之间存在显著关系。由于盈利能力、董事会规模、性别和公司规模的差异，各公司综合报告的质量水平有所不同。未发现综合报告质量与杠杆率之间存在显著关系。本研究结果表明，综合报告的长度标志着该报告的质量水平，这对于披露所有重大事项以满足广泛利益相关者的需求可能是必要的。