The effect of integrated reporting quality on cost of capital: A comparison between developed countries and developing countries
Due to frequent corporate scandals, corporate disclosure evolved another new form, integrated reporting. Since integrated reporting was introduced, it attracted much attention in the field of academy. Some studies have investigated integrated reporting and cost of capital. But only a few papers asse...
| Main Author: | |
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2022
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| Online Access: | https://eprints.nottingham.ac.uk/68018/ |
| _version_ | 1848800457737109504 |
|---|---|
| author | Chen, Xingyi |
| author_facet | Chen, Xingyi |
| author_sort | Chen, Xingyi |
| building | Nottingham Research Data Repository |
| collection | Online Access |
| description | Due to frequent corporate scandals, corporate disclosure evolved another new form, integrated reporting. Since integrated reporting was introduced, it attracted much attention in the field of academy. Some studies have investigated integrated reporting and cost of capital. But only a few papers assessed the quality of integrated reporting, and no research did the comparison between different countries. Thus, this paper intends to examine the effect of integrated reporting quality on cost of capital and investigate whether such effect show differences in developed countries and developing countries. The results prove that integrated reporting quality has negative relationship with cost of capital; Such a relationship is more significant in developing countries than developed countries. Therefore, the enhancement of integrated reporting quality is an innovative measure to decline cost of capital. And this measure is more appliable to developing countries. |
| first_indexed | 2025-11-14T20:51:52Z |
| format | Dissertation (University of Nottingham only) |
| id | nottingham-68018 |
| institution | University of Nottingham Malaysia Campus |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T20:51:52Z |
| publishDate | 2022 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | nottingham-680182023-04-27T14:59:42Z https://eprints.nottingham.ac.uk/68018/ The effect of integrated reporting quality on cost of capital: A comparison between developed countries and developing countries Chen, Xingyi Due to frequent corporate scandals, corporate disclosure evolved another new form, integrated reporting. Since integrated reporting was introduced, it attracted much attention in the field of academy. Some studies have investigated integrated reporting and cost of capital. But only a few papers assessed the quality of integrated reporting, and no research did the comparison between different countries. Thus, this paper intends to examine the effect of integrated reporting quality on cost of capital and investigate whether such effect show differences in developed countries and developing countries. The results prove that integrated reporting quality has negative relationship with cost of capital; Such a relationship is more significant in developing countries than developed countries. Therefore, the enhancement of integrated reporting quality is an innovative measure to decline cost of capital. And this measure is more appliable to developing countries. 2022-03-10 Dissertation (University of Nottingham only) NonPeerReviewed application/pdf en https://eprints.nottingham.ac.uk/68018/1/20225065_BUSI4153%20UNUK_2021_22.pdf Chen, Xingyi (2022) The effect of integrated reporting quality on cost of capital: A comparison between developed countries and developing countries. [Dissertation (University of Nottingham only)] |
| spellingShingle | Chen, Xingyi The effect of integrated reporting quality on cost of capital: A comparison between developed countries and developing countries |
| title | The effect of integrated reporting quality on cost of capital: A comparison between developed countries and developing countries |
| title_full | The effect of integrated reporting quality on cost of capital: A comparison between developed countries and developing countries |
| title_fullStr | The effect of integrated reporting quality on cost of capital: A comparison between developed countries and developing countries |
| title_full_unstemmed | The effect of integrated reporting quality on cost of capital: A comparison between developed countries and developing countries |
| title_short | The effect of integrated reporting quality on cost of capital: A comparison between developed countries and developing countries |
| title_sort | effect of integrated reporting quality on cost of capital: a comparison between developed countries and developing countries |
| url | https://eprints.nottingham.ac.uk/68018/ |