{"id":"https://openalex.org/W2955340211","doi":"https://doi.org/10.1016/j.heliyon.2019.e01932","title":"Examining the association between quality of integrated reports and corporate characteristics","display_name":"Examining the association between quality of integrated reports and corporate characteristics","publication_year":2019,"publication_date":"2019-07-01","ids":{"openalex":"https://openalex.org/W2955340211","doi":"https://doi.org/10.1016/j.heliyon.2019.e01932","mag":"2955340211","pmid":"https://pubmed.ncbi.nlm.nih.gov/31317079","pmcid":"https://www.ncbi.nlm.nih.gov/pmc/articles/6611920"},"language":"en","primary_location":{"id":"doi:10.1016/j.heliyon.2019.e01932","doi":"https://doi.org/10.1016/j.heliyon.2019.e01932","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.heliyon.2019.e01932","pdf_url":"http://www.cell.com/article/S2405844019329329/pdf","source":{"id":"https://openalex.org/S2898612692","display_name":"Heliyon","issn_l":"2405-8440","issn":["2405-8440"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["anvur-class-a","anvur-scientific","cwts-core","doaj","dongbi-c","ki-jl-1","norway-1","poland-40","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Heliyon","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj","pubmed"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"http://www.cell.com/article/S2405844019329329/pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5016568210","display_name":"Oluwamayowa Olalekan Iredele","orcid":"https://orcid.org/0000-0002-1661-9460","observed_orcids":["https://orcid.org/0000-0002-1661-9460"]},"institutions":[{"id":"https://openalex.org/I24027795","display_name":"University of Johannesburg","ror":"https://ror.org/04z6c2n17","country_code":"ZA","type":"education","lineage":["https://openalex.org/I24027795"]}],"countries":["ZA"],"is_corresponding":true,"raw_author_name":"Oluwamayowa Olalekan Iredele","raw_affiliation_strings":["Department of Accountancy, University of Johannesburg, South Africa"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accountancy, University of Johannesburg, South Africa","institution_ids":["https://openalex.org/I24027795"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5016568210"],"corresponding_institution_ids":["https://openalex.org/I24027795"],"apc_list":{"value":1500,"currency":"USD","value_usd":1500},"apc_paid":{"value":1500,"currency":"USD","value_usd":1500},"fwci":10.3853,"has_fulltext":false,"cited_by_count":69,"citation_normalized_percentile":{"value":0.97663359,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":100},"biblio":{"volume":"5","issue":"7","first_page":"e01932","last_page":"e01932"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9765999913215637,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9765999913215637,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.01360000018030405,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.006599999964237213,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/integrated-reporting","display_name":"integrated reporting","score":0.9620000123977661},{"id":"https://openalex.org/keywords/reporting-quality","display_name":"reporting quality","score":0.781000018119812},{"id":"https://openalex.org/keywords/firm-characteristics","display_name":"firm characteristics","score":0.7490000128746033},{"id":"https://openalex.org/keywords/report-length","display_name":"report length","score":0.8209999799728394},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.921999990940094},{"id":"https://openalex.org/keywords/board-size","display_name":"board size","score":0.9990000128746033},{"id":"https://openalex.org/keywords/gender","display_name":"gender","score":0.4560000002384186},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":1.0},{"id":"https://openalex.org/keywords/financial-leverage","display_name":"leverage","score":0.9610000252723694},{"id":"https://openalex.org/keywords/johannesburg-stock-exchange","display_name":"Johannesburg Stock Exchange","score":0.7059999704360962},{"id":"https://openalex.org/keywords/south-african-listed-firms","display_name":"South African listed firms","score":0.6190000176429749},{"id":"https://openalex.org/keywords/stakeholder-disclosure","display_name":"stakeholder disclosure","score":0.6819999814033508}],"concepts":[{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.5774439573287964},{"id":"https://openalex.org/C142853389","wikidata":"https://www.wikidata.org/wiki/Q744778","display_name":"Association (psychology)","level":2,"score":0.5336343050003052},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3276093006134033},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.3247801959514618},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.30842334032058716},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.11346769332885742},{"id":"https://openalex.org/C542102704","wikidata":"https://www.wikidata.org/wiki/Q183257","display_name":"Psychotherapist","level":1,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.1016/j.heliyon.2019.e01932","doi":"https://doi.org/10.1016/j.heliyon.2019.e01932","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.heliyon.2019.e01932","pdf_url":"http://www.cell.com/article/S2405844019329329/pdf","source":{"id":"https://openalex.org/S2898612692","display_name":"Heliyon","issn_l":"2405-8440","issn":["2405-8440"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["anvur-class-a","anvur-scientific","cwts-core","doaj","dongbi-c","ki-jl-1","norway-1","poland-40","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Heliyon","raw_type":"journal-article"},{"id":"pmh:oai:pubmedcentral.nih.gov:6611920","doi":null,"is_oa":true,"landing_page_url":"https://www.ncbi.nlm.nih.gov/pmc/articles/6611920","pdf_url":null,"source":{"id":"https://openalex.org/S2764455111","display_name":"PubMed Central","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1299303238","host_organization_name":"National Institutes of Health","host_organization_lineage":["https://openalex.org/I1299303238"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Heliyon","raw_type":"Text"},{"id":"pmid:31317079","doi":null,"is_oa":false,"landing_page_url":"https://pubmed.ncbi.nlm.nih.gov/31317079","pdf_url":null,"source":{"id":"https://openalex.org/S4306525036","display_name":"PubMed","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1299303238","host_organization_name":"National Institutes of Health","host_organization_lineage":["https://openalex.org/I1299303238"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Heliyon","raw_type":"Journal Article"},{"id":"pmh:oai:doaj.org/article:be211ff7f87146d58942916a0a6ad325","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/be211ff7f87146d58942916a0a6ad325","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Heliyon, Vol 5, Iss 7, Pp e01932- (2019)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.1016/j.heliyon.2019.e01932","doi":"https://doi.org/10.1016/j.heliyon.2019.e01932","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.heliyon.2019.e01932","pdf_url":"http://www.cell.com/article/S2405844019329329/pdf","source":{"id":"https://openalex.org/S2898612692","display_name":"Heliyon","issn_l":"2405-8440","issn":["2405-8440"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["anvur-class-a","anvur-scientific","cwts-core","doaj","dongbi-c","ki-jl-1","norway-1","poland-40","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Heliyon","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":false},"content_urls":{"pdf":"https://content.openalex.org/works/W2955340211.pdf"},"referenced_works_count":27,"referenced_works":["https://openalex.org/W1550980052","https://openalex.org/W1569358914","https://openalex.org/W1739227494","https://openalex.org/W1811737281","https://openalex.org/W1967329887","https://openalex.org/W1976283873","https://openalex.org/W1976898239","https://openalex.org/W2005787864","https://openalex.org/W2055595553","https://openalex.org/W2068152062","https://openalex.org/W2069712330","https://openalex.org/W2073022112","https://openalex.org/W2124143065","https://openalex.org/W2162071038","https://openalex.org/W2182645296","https://openalex.org/W2183707263","https://openalex.org/W2460384082","https://openalex.org/W2548679540","https://openalex.org/W2593415133","https://openalex.org/W2737594101","https://openalex.org/W2746254777","https://openalex.org/W2747891566","https://openalex.org/W2808023833","https://openalex.org/W2887797477","https://openalex.org/W2899133362","https://openalex.org/W3126098049","https://openalex.org/W4253655401"],"related_works":["https://openalex.org/W2592163024","https://openalex.org/W6981224245","https://openalex.org/W2973350054","https://openalex.org/W7111144562","https://openalex.org/W2761391395","https://openalex.org/W3212616479","https://openalex.org/W4292838485","https://openalex.org/W3005087957","https://openalex.org/W2956888960","https://openalex.org/W4318537974"],"abstract_inverted_index":{"This":[0],"paper":[1],"examines":[2],"the":[3,15,36,60,70,79,110,113,117,135],"quality":[4,61,73,97,120],"of":[5,8,28,40,64,72,74,81,98,105,112,119,121,137,141],"integrated":[6,65,76,99,114],"reports":[7,77,100],"listed":[9],"firms":[10],"in":[11,31,69,83,128],"South":[12],"Africa":[13],"and":[14,49,62,88,101],"associated":[16],"factors.":[17],"Data":[18],"were":[19],"obtained":[20],"from":[21],"a":[22,56,138],"sample":[23],"comprising":[24],"100":[25],"firm-year":[26],"observations":[27],"20":[29],"companies":[30],"Johannesburg":[32],"Stock":[33],"Exchange":[34],"over":[35],"period":[37],"(2013-2017).":[38],"Analysis":[39],"data":[41],"involves":[42],"descriptive":[43],"statistics,":[44],"spearman":[45],"rank":[46],"correlation":[47],"analysis":[48],"Kruskal-Wallis":[50],"H":[51],"test.":[52],"The":[53,103],"result":[54,104],"shows":[55],"significant":[57,92],"relationship":[58,93],"between":[59,96],"length":[63,111],"reports.":[66],"Firms":[67],"vary":[68],"level":[71,118],"their":[75],"on":[78],"account":[80],"differences":[82],"profitability,":[84],"board":[85],"size,":[86],"gender":[87],"firm":[89],"size.":[90],"No":[91],"was":[94],"found":[95],"leverage.":[102],"this":[106],"study":[107],"indicates":[108],"that":[109],"report":[115],"signals":[116],"such":[122],"report,":[123],"which":[124],"may":[125],"be":[126],"necessary":[127],"disclosing":[129],"all":[130],"material":[131],"matters":[132],"to":[133],"satisfy":[134],"needs":[136],"wide":[139],"range":[140],"stakeholders.":[142]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":8},{"year":2024,"cited_by_count":12},{"year":2023,"cited_by_count":20},{"year":2022,"cited_by_count":16},{"year":2021,"cited_by_count":7},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":1}],"updated_date":"2026-10-28T10:33:24.094632","created_date":"2019-07-12T00:00:00"}
