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Enhanced business reporting: value relevance and determinants of valuation-related disclosures

https://doi.org/10.1108/jic-12-2016-0136

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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

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Environmental, social and governance disclosure, integrated reporting, and the accuracy of analyst forecasts

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The International Integrated Reporting Council: A call to action

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Value-relevance of nonfinancial information: The wireless communications industry

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The explanatory factors of intellectual capital disclosure to financial analysts

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The Relationship between Voluntary Disclosure and Independent Directors in the Presence of a Dominant Shareholder

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The determinants of voluntary financial disclosure by Swiss listed companies

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Information Asymmetry, Information Precision, and the Cost of Capital

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Intellectual capital disclosure, cost of finance and firm value

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Enhanced business reporting: international trends and possible policy directions

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IC statement vs environmental and social reports

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A template for integrated reporting

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Value relevance of human capital information

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Earnings, Book Values, and Dividends in Equity Valuation*

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Disclosure Policy, Information Asymmetry, and Liquidity in Equity Markets*

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Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*

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Valuation Model Use and the Price Target Performance of Sell‐Side Equity Analysts*

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Cost of Capital and Earnings Transparency

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Labor Costs and Investments in Human Capital

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Effect of Impairment-Testing Disclosures on the Cost of Equity Capital

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The Economic Consequences Associated with Integrated Report Quality: Capital Market and Real Effects

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The Market for "Lemons": Quality Uncertainty and the Market Mechanism

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Disclosure of Nonproprietary Information

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Using Operating Cash Flow Data to Predict Financial Distress: Some Extensions

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Disclosure When the Market Is Unsure of Information Endowment of Managers

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Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures

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The Value Relevance of Intangibles: The Case of Software Capitalization

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Why Firms Voluntarily Disclose Bad News

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Have Financial Statements Lost Their Relevance?

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The Boundaries of Financial Reporting and How to Extend Them

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Relying on the Information of Interested Parties

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Truthful Disclosure of Information

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Good News and Bad News: Representation Theorems and Applications

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Corporate Sustainability: First Evidence on Materiality

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An Evaluation of Accounting-Based Measures of Expected Returns

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A Stakeholder Approach to Organizational Identity

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

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