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首页> 外文期刊>International Journal of Business and Management >Integrated Reporting Practices in Europe and Value Relevance of Accounting Information under the Framework of IIRC
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Integrated Reporting Practices in Europe and Value Relevance of Accounting Information under the Framework of IIRC

机译：在IIRC框架下的欧洲综合报告惯例和会计信息的价值相关性

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The research has been conducted on a sample of European companies with the aim to investigate whether the adoption of the Integrated Reporting (IR) affects the value relevance of summary accounting information. The relations between Market Value (MV) and traditional accounting information (Book Value and Earnings) are studied by a linear price-level model, typical of the studies on the value relevance of accounting information. The results of analysis show that the degree of value relevance of Earnings is significantly different for companies that publish an Integrated Report compared to companies adopting traditional financial reporting. The study confirms the assessment made by IIRC and the other advocates: Integrated Reporting is expected to improve the quality of traditional accounting information for providers of financial capital.
机译：这项研究是针对一些欧洲公司进行的，旨在调查采用综合报告（IR）是否会影响汇总会计信息的价值相关性。市场价格（MV）与传统会计信息（账面价值和收益）之间的关系是通过线性价格水平模型研究的，该模型是会计信息价值相关性研究的典型代表。分析结果表明，与采用传统财务报告的公司相比，发布综合报告的公司的收益价值相关程度存在显着差异。该研究证实了IIRC和其他倡导者所做的评估：综合报告有望为金融资本提供者提高传统会计信息的质量。

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