The effect of ownership structure on integrated reporting: a research in EU countries
Küçük Resim Yok
Tarih
2025
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Inderscience Enterprises Ltd
Erişim Hakkı
info:eu-repo/semantics/closedAccess
Özet
The study focuses on the impact of the ownership structure of companies operating in 17 European Union countries on the quality of integrated reporting. For this purpose, panel data analysis was applied to the sample obtained from a data set consisting of 17 European Union countries for the years 2010-2021. The IRM variable regarding integrated reporting quality was used as the dependent variable. Share ownership (CHS), employee ownership (NSEO), and corporate ownership variables related to the ownership structure were examined as independent variables. Corporate ownership structure is discussed separately as investment company ownership (NSICO) and pension fund ownership (NSPFO). The findings reveal the positive impact of ownership concentration on integrated reporting quality, especially in companies with moderate integrated reporting scores. In addition, within the scope of corporate ownership, investment fund ownership and partial pension fund ownership have a positive impact on integrated reporting. However, the results indicate that employee ownership reduces the quality of integrated reporting. The study will shed light on the studies to be carried out on reporting the environmental activities of ownership structures in EU countries and making more accurate decisions for investors.
Açıklama
Anahtar Kelimeler
closely held stock ownership, corporate ownership structure, employee ownership, European Union, integrated reporting, ownership structure
Kaynak
International Journal of Business Environment
WoS Q Değeri
Q4
Scopus Q Değeri
Q3
Cilt
16
Sayı
4
