欧洲公司综合报告中的多资本披露:组织复杂性的作用

IF 4.6 Q1 BUSINESS, FINANCE Accounting in Europe Pub Date : 2023-01-02 DOI:10.1080/17449480.2022.2150979
Abubakar Ahmed, Mutalib Anifowose, Suleiman Salami, Nuhu Abubakar
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引用次数: 1

摘要

摘要本文研究了欧洲公司综合报告中组织复杂性与多重资本披露程度之间的关系。该研究使用内容分析收集了81家采用2014-2020年综合报告框架的欧洲公司的数据。我们通过自然资本、人力资本、社会资本、智力资本、制造资本和金融资本披露的总分来代表多重资本披露的程度。我们分析了两种形式的组织复杂性:工业(与不同的产品细分相关)和地理(与国内市场以外的传导操作相关)。结果表明,产业复杂程度与多资本披露程度呈显著正相关,而地域复杂程度与多资本披露程度呈不显著正相关。研究得出结论,组织复杂性解释了多重资本披露程度的可变性。
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Multiple Capitals Disclosure in European Companies’ Integrated Reports: The Role of Organisational Complexity
ABSTRACT This paper examines the association between organisational complexity and the extent of multiple capital disclosure in European companies’ integrated reports. The study uses content analysis to collect data from 81 European companies that adopted the integrated reporting framework for the period 2014–2020. We proxy the extent of multiple capital disclosure by an aggregate score of natural, human, social, intellectual, manufactured, and financial capital disclosure. We analyse two forms of organisational complexity: industrial (related to the different product segments) and geographical (linked with conduction operations beyond the domestic market). The results show that industrial complexity has a significant positive association with the extent of multiple capitals disclosure, whereas geographical complexity has an insignificant positive relationship. The study concludes that organisational complexity explains the variability in the extent of multiple capitals disclosure.
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来源期刊
Accounting in Europe
Accounting in Europe BUSINESS, FINANCE-
CiteScore
5.00
自引率
7.10%
发文量
14
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