Does Multiple Capitals Disclosure Affect the Capital Market? An Empirical Analysis in an Integrated Reporting Perspective

Integrated reporting (IR), as a novel corporate reporting approach, focuses on how six forms of capital promote corporate value. This paper explores whether this kind of multiple capitals disclosure (MCD) framework has an impact on the capital market. Using a sample of Chinese A-share firms from 201...

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Detalles Bibliográficos
Autores principales: Sun, Yanqi, Qiao, Xin, An, Yi, Fang, Qiaoling, Wu, Na
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Frontiers Media S.A. 2022
Materias:
Psychology
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8907445/
https://www.ncbi.nlm.nih.gov/pubmed/35282211
http://dx.doi.org/10.3389/fpsyg.2022.837209

Internet

https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8907445/
https://www.ncbi.nlm.nih.gov/pubmed/35282211
http://dx.doi.org/10.3389/fpsyg.2022.837209

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