Corporate governance and integrated reporting: evidence of French companies
Journal of Financial Reporting and Accounting
ISSN: 1985-2517
Article publication date: 1 February 2021
Issue publication date: 12 July 2022
Abstract
Purpose
This paper aims to draw on the agency theory to examine the relationship between corporate governance and integrated reporting on a sample of 120 listed French companies making up the SBF 120 Index during the period 2016–2019.
Design/methodology/approach
The methodology adopted in the present study consists of the hypothetico-deductive approach. Thus, as part of this quantitative approach, the authors aim at investigating the hypotheses concerning the impact of corporate governance mechanisms on integrated reporting. Moreover, the applied data are analyzed using the multiple linear regressions.
Findings
The finding of this study is that the cognitive diversity and audit committees have a positive and significant effect on integrated reporting. However, the chief executive officer’s duality and the board’s size have a positive and non-significant effect on integrated reporting.
Originality/value
In fact, this study contributes to the literature on the practices of integrated reporting. Faced with the rarity of studies linking the corporate governance mechanisms and the integrated reporting, this study makes a huge contribution to the determinants of integrated reporting.
Keywords
Acknowledgements
Authors would like to thank the Editor and the two anonymous referees of the ‘Journal of Financial Reporting and Accounting’ for their insightful comments that have greatly benefitted the paper.
Citation
Hichri, A. (2022), "Corporate governance and integrated reporting: evidence of French companies", Journal of Financial Reporting and Accounting, Vol. 20 No. 3/4, pp. 472-492. https://doi.org/10.1108/JFRA-09-2020-0261
Publisher
:Emerald Publishing Limited
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