Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/289183 
Erscheinungsjahr: 
2022
Quellenangabe: 
[Journal:] Cogent Business & Management [ISSN:] 2331-1975 [Volume:] 9 [Issue:] 1 [Article No.:] 2111848 [Year:] 2022 [Pages:] 1-16
Verlag: 
Taylor & Francis, Abingdon
Zusammenfassung: 
Textual attribute integrated reporting refers to the difficulty level of readability and word length (narrative) of the information disclosed. The conciseness of information requires minimizing the length of words (narrative), offset by the increased readability of the integrated reporting. A sample of 973 integrated reports of companies in Asia and Europe from 2016-to 2019 was used. The hypotheses and research results indicate that readability difficulties and word length (narrative) negatively affect integrated reporting quality. That shows that the more concise the information disclosed, the more significant the reduced quality of integrated reporting. Readability difficulties and word length (narrative) eliminate the meaning of the information disclosed. Stakeholder understanding of information is an aspect that companies must consider in meeting information needs.
Schlagwörter: 
integrated reporting quality
length
narrative
reading difficulty
textual attributes
JEL: 
G32
M14
M41
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Dokumentart: 
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