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• W3133497474 abstract "This study investigates the value relevance of GHG disclosure and integrated reporting among firms worldwide. Accordingly, the sample consists of worldwide data from 937 firms in 40 countries for the period 2013-2016. Panel data regression model with fixed effects are used to investigate the value relevance of the extent of GHG disclosure, integrated reporting and the moderating effect of the use of integrated reporting for GHG disclosure. Using a modified Ohlson model, this study was unable to provide significant results for the relationship between GHG disclosure and firm value. However, the extent of integrated reporting is proved to be significantly influencing firm value. Furthermore, the study provides evidence for the enhancing effect of the use of integrated reporting for GHG disclosure. The investigation of this moderating effect is the main contribution of this study, since this study provides the first empirical analysis for this value-enhancing effect and it therefore provides additional evidence to the existing literature. The evidence of the value relevance of integrated reporting and the use of integrated reporting for GHG disclosure is relevant for practitioners since it can help them in value creating decision-making about reporting and regulations." @default.
• W3133497474 created "2021-03-15" @default.
• W3133497474 creator A5066440332 @default.
• W3133497474 date "2018-01-01" @default.
• W3133497474 modified "2023-09-23" @default.
• W3133497474 title "The value relevance of GHG disclosure and integrated reporting" @default.
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• W3133497474 hasPublicationYear "2018" @default.
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