Determinants of materiality disclosure quality in integrated reporting: Empirical evidence from an international setting
研究了国际环境下综合报告中重要性披露质量的影响因素，发现学习效应、性别多样性和非财务信息鉴证能提升披露质量，而可读性、可持续指数上市和盈余管理则无显著影响。
Abstract This study examines determinants of materiality disclosure quality (MDQ) in integrated reporting (IR) in an international setting. To this purpose, we constructed a novel, hand‐collected MDQ score in line with the <IR> guiding principles introduced by the International Integrated Reporting Council. On the basis of a cross‐national sample consisting of 359 firm‐year observations between 2013 and 2016, we find that MDQ is positively associated with learning effects, gender diversity, and the assurance of nonfinancial information in the integrated report. On the other hand, we find that IR readability, listing in the Dow Jones Sustainability Index, and earnings management do not affect MDQ. Our results are robust to different statistical models. We expand on earlier empirical findings on IR disclosure quality and provide valuable insights for research, practice, and standard setting.