2024
DOI: 10.1108/ijoes-11-2023-0249
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Exploring integrated reporting's influence on international firms' value relevance

Abir Hichri,
Ahmad Alqatan

Abstract: Purpose Analyzing the impact of integrated reporting (IR) on international firms' value relevance, considering diverse information such as income, cash flows, risks, uncertainties and various capitals. Design/methodology/approach This paper used a sample of 300 international companies between 2010 and 2019. This paper collected the data from the Thomson Reuters Eikon database. Quantitative methods were used to test the hypotheses. Furthermore, the feasible generalized least squares (FGLS) method was performed… Show more

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