{"id":"https://openalex.org/W4280608965","doi":"https://doi.org/10.1080/23311975.2022.2073628","title":"Mandatory non-financial reporting in the banking industry: assessing reporting quality and determinants","display_name":"Mandatory non-financial reporting in the banking industry: assessing reporting quality and determinants","publication_year":2022,"publication_date":"2022-05-18","ids":{"openalex":"https://openalex.org/W4280608965","doi":"https://doi.org/10.1080/23311975.2022.2073628"},"language":"en","primary_location":{"id":"doi:10.1080/23311975.2022.2073628","doi":"https://doi.org/10.1080/23311975.2022.2073628","is_oa":true,"landing_page_url":"https://doi.org/10.1080/23311975.2022.2073628","pdf_url":"https://www.tandfonline.com/doi/pdf/10.1080/23311975.2022.2073628?needAccess=true","source":{"id":"https://openalex.org/S2738076829","display_name":"Cogent Business & Management","issn_l":"2331-1975","issn":["2331-1975"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["abdc-c","cwts-core","doaj","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310311767","host_organization_name":"Cogent OA","host_organization_lineage":["https://openalex.org/P4310311767"],"host_organization_lineage_names":["Cogent OA"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Cogent Business & Management","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://www.tandfonline.com/doi/pdf/10.1080/23311975.2022.2073628?needAccess=true","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5021490771","display_name":"Philipp Schr\u00f6der","orcid":"https://orcid.org/0000-0003-2176-4264","observed_orcids":["https://orcid.org/0000-0003-2176-4264"]},"institutions":[{"id":"https://openalex.org/I113456305","display_name":"Leuphana University of L\u00fcneburg","ror":"https://ror.org/02w2y2t16","country_code":"DE","type":"education","lineage":["https://openalex.org/I113456305"]}],"countries":["DE"],"is_corresponding":true,"raw_author_name":"Philipp Schr\u00f6der","raw_affiliation_strings":["Leuphana University of Lueneburg","Institute of Banking, Finance and New Venture Management, Leuphana University of Lueneburg, Lueneburg, Germany"],"raw_orcid":"https://orcid.org/0000-0003-2176-4264","affiliations":[{"raw_affiliation_string":"Leuphana University of Lueneburg","institution_ids":["https://openalex.org/I113456305"]},{"raw_affiliation_string":"Institute of Banking, Finance and New Venture Management, Leuphana University of Lueneburg, Lueneburg, Germany","institution_ids":["https://openalex.org/I113456305"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5021490771"],"corresponding_institution_ids":["https://openalex.org/I113456305"],"apc_list":{"value":950,"currency":"GBP","value_usd":1165},"apc_paid":{"value":950,"currency":"GBP","value_usd":1165},"fwci":4.6424,"has_fulltext":true,"cited_by_count":32,"citation_normalized_percentile":{"value":0.94473378,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":"9","issue":"1","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9980000257492065,"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":0.9980000257492065,"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/T13794","display_name":"Financial Reporting and XBRL","score":0.0006000000284984708,"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"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.0006000000284984708,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/non-financial-reporting","display_name":"non-financial reporting","score":0.9660000205039978},{"id":"https://openalex.org/keywords/reporting-quality","display_name":"reporting quality","score":0.7239999771118164},{"id":"https://openalex.org/keywords/disclosure-requirements","display_name":"disclosure requirements","score":0.5640000104904175},{"id":"https://openalex.org/keywords/banks","display_name":"banks","score":0.5820000171661377},{"id":"https://openalex.org/keywords/non-financial-reporting-directive","display_name":"Non-Financial Reporting Directive","score":0.9470000267028809},{"id":"https://openalex.org/keywords/german-banks","display_name":"German banks","score":0.5289999842643738},{"id":"https://openalex.org/keywords/reporting-framework","display_name":"reporting framework","score":0.4580000042915344},{"id":"https://openalex.org/keywords/auditing","display_name":"auditing","score":0.47200000286102295},{"id":"https://openalex.org/keywords/corporate-sustainability-disclosure","display_name":"corporate sustainability disclosure","score":0.41100001335144043}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7185847759246826},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6904828548431396},{"id":"https://openalex.org/C2910001868","wikidata":"https://www.wikidata.org/wiki/Q458","display_name":"European union","level":2,"score":0.6356983184814453},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6210732460021973},{"id":"https://openalex.org/C2779547435","wikidata":"https://www.wikidata.org/wiki/Q1121492","display_name":"Directive","level":2,"score":0.6195268034934998},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.517764687538147},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.46366313099861145},{"id":"https://openalex.org/C2779962950","wikidata":"https://www.wikidata.org/wiki/Q5659376","display_name":"Harmonization","level":2,"score":0.4381202459335327},{"id":"https://openalex.org/C2778587509","wikidata":"https://www.wikidata.org/wiki/Q176831","display_name":"International Financial Reporting Standards","level":2,"score":0.42750898003578186},{"id":"https://openalex.org/C71199308","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Accounting management","level":3,"score":0.4265945255756378},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.3357018828392029},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.11349472403526306},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0},{"id":"https://openalex.org/C105639569","wikidata":"https://www.wikidata.org/wiki/Q582577","display_name":"Economic policy","level":1,"score":0.0},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C24890656","wikidata":"https://www.wikidata.org/wiki/Q82811","display_name":"Acoustics","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"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":5,"locations":[{"id":"doi:10.1080/23311975.2022.2073628","doi":"https://doi.org/10.1080/23311975.2022.2073628","is_oa":true,"landing_page_url":"https://doi.org/10.1080/23311975.2022.2073628","pdf_url":"https://www.tandfonline.com/doi/pdf/10.1080/23311975.2022.2073628?needAccess=true","source":{"id":"https://openalex.org/S2738076829","display_name":"Cogent Business & Management","issn_l":"2331-1975","issn":["2331-1975"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["abdc-c","cwts-core","doaj","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310311767","host_organization_name":"Cogent OA","host_organization_lineage":["https://openalex.org/P4310311767"],"host_organization_lineage_names":["Cogent OA"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Cogent Business & Management","raw_type":"journal-article"},{"id":"pmh:oai:pure.leuphana.de:openaire/63297ab8-e312-48f2-82ee-037156504d7c","doi":null,"is_oa":true,"landing_page_url":"http://fis.leuphana.de/de/publications/mandatory-nonfinancial-reporting-in-the-banking-industry(63297ab8-e312-48f2-82ee-037156504d7c).html","pdf_url":null,"source":{"id":"https://openalex.org/S4306400489","display_name":"Multilingual Matters (Channel View Publications)","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","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Schr\u00f6der, P 2022, 'Mandatory non-financial reporting in the banking industry : assessing reporting quality and determinants', Cogent Business and Management, vol. 9, no. 1, 2073628. https://doi.org/10.1080/23311975.2022.2073628","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2073628","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10.1080/23311975.2022.2073628","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:doaj.org/article:8a8832c7d49242d98bc8c79ee89c1a1e","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/8a8832c7d49242d98bc8c79ee89c1a1e","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":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Cogent Business & Management, Vol 9, Iss 1 (2022)","raw_type":"article"},{"id":"pmh:oai:econstor.eu:10419/288782","doi":null,"is_oa":true,"landing_page_url":"https://hdl.handle.net/10419/288782","pdf_url":null,"source":{"id":"https://openalex.org/S4306401696","display_name":"Econstor (Econstor)","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","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"doc-type:article"}],"best_oa_location":{"id":"doi:10.1080/23311975.2022.2073628","doi":"https://doi.org/10.1080/23311975.2022.2073628","is_oa":true,"landing_page_url":"https://doi.org/10.1080/23311975.2022.2073628","pdf_url":"https://www.tandfonline.com/doi/pdf/10.1080/23311975.2022.2073628?needAccess=true","source":{"id":"https://openalex.org/S2738076829","display_name":"Cogent Business & Management","issn_l":"2331-1975","issn":["2331-1975"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["abdc-c","cwts-core","doaj","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310311767","host_organization_name":"Cogent OA","host_organization_lineage":["https://openalex.org/P4310311767"],"host_organization_lineage_names":["Cogent OA"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Cogent Business & Management","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4280608965.pdf","grobid_xml":"https://content.openalex.org/works/W4280608965.grobid-xml"},"referenced_works_count":86,"referenced_works":["https://openalex.org/W39941679","https://openalex.org/W1552618102","https://openalex.org/W1560358972","https://openalex.org/W1583052219","https://openalex.org/W1606528373","https://openalex.org/W1933160873","https://openalex.org/W1963871020","https://openalex.org/W1965278510","https://openalex.org/W1968573787","https://openalex.org/W1982396665","https://openalex.org/W1986466391","https://openalex.org/W1986978939","https://openalex.org/W1997664593","https://openalex.org/W2013387701","https://openalex.org/W2032528427","https://openalex.org/W2037980497","https://openalex.org/W2042769696","https://openalex.org/W2044757591","https://openalex.org/W2052795891","https://openalex.org/W2055013323","https://openalex.org/W2055340692","https://openalex.org/W2058364624","https://openalex.org/W2061935394","https://openalex.org/W2063631161","https://openalex.org/W2071141733","https://openalex.org/W2071394765","https://openalex.org/W2072237339","https://openalex.org/W2077484858","https://openalex.org/W2078850582","https://openalex.org/W2085881150","https://openalex.org/W2087438826","https://openalex.org/W2093299426","https://openalex.org/W2101310046","https://openalex.org/W2113430743","https://openalex.org/W2115257719","https://openalex.org/W2115468243","https://openalex.org/W2116516269","https://openalex.org/W2120194710","https://openalex.org/W2123136623","https://openalex.org/W2146200864","https://openalex.org/W2146637469","https://openalex.org/W2157217003","https://openalex.org/W2162412465","https://openalex.org/W2164639462","https://openalex.org/W2214332772","https://openalex.org/W2221996114","https://openalex.org/W2249595199","https://openalex.org/W2276112483","https://openalex.org/W2319335747","https://openalex.org/W2371912864","https://openalex.org/W2493101627","https://openalex.org/W2499678836","https://openalex.org/W2561663384","https://openalex.org/W2612058538","https://openalex.org/W2621167773","https://openalex.org/W2738390792","https://openalex.org/W2752617332","https://openalex.org/W2756384672","https://openalex.org/W2757292860","https://openalex.org/W2766320118","https://openalex.org/W2774116859","https://openalex.org/W2776194628","https://openalex.org/W2788381810","https://openalex.org/W2805345131","https://openalex.org/W2809527736","https://openalex.org/W2886351302","https://openalex.org/W2896330225","https://openalex.org/W2901107832","https://openalex.org/W2951823289","https://openalex.org/W2956015089","https://openalex.org/W2969731002","https://openalex.org/W3009872605","https://openalex.org/W3021916629","https://openalex.org/W3027921395","https://openalex.org/W3042294892","https://openalex.org/W3096131441","https://openalex.org/W3117602454","https://openalex.org/W3119198960","https://openalex.org/W3122389139","https://openalex.org/W3122490021","https://openalex.org/W3123282572","https://openalex.org/W3124913271","https://openalex.org/W3125397948","https://openalex.org/W3125601827","https://openalex.org/W3159759907","https://openalex.org/W3172542084"],"related_works":["https://openalex.org/W4396736641","https://openalex.org/W7133130430","https://openalex.org/W4388971686","https://openalex.org/W3096131441","https://openalex.org/W3008590727","https://openalex.org/W4414123588","https://openalex.org/W4311504906","https://openalex.org/W4200224659","https://openalex.org/W2969731002","https://openalex.org/W6925664026"],"abstract_inverted_index":{"European":[0,23],"companies":[1],"that":[2,97],"are":[3,112],"larger":[4],"than":[5],"a":[6],"specific":[7],"size":[8],"have":[9],"had":[10],"to":[11,66,105,114],"comply":[12],"with":[13],"reporting":[14,32,50,70,127],"requirements":[15],"on":[16,165],"non-financial":[17,31,49,69],"topics":[18],"since":[19],"2017":[20],"under":[21],"the":[22,36,39,46,59,68,74,78,137,166,172],"Union\u2019s":[24],"Non-Financial":[25],"Reporting":[26],"Directive":[27],"(2014/95/EU),":[28],"thereby":[29],"making":[30],"(NFR)":[33],"mandatory.":[34],"To":[35],"best":[37],"of":[38,48,62,77,168],"author\u2019s":[40],"knowledge,":[41],"no":[42],"study":[43,64,118,156],"has":[44],"examined":[45],"quality":[47,71],"in":[51,73,83,124,171],"banks\u2019":[52,125,141],"compulsory":[53],"reports":[54],"over":[55,85,136],"several":[56],"years.":[57],"Therefore,":[58],"unique":[60],"objective":[61],"this":[63,155],"is":[65,103,128,143],"assess":[67],"(NFRQ)":[72],"mandatory":[75,126,169],"NFR":[76,170],"100":[79],"largest":[80],"banks":[81],"operating":[82],"Germany":[84],"three":[86,147],"years,":[87],"and":[88,95,108,139,152,163],"identify":[89],"reporting-level":[90,148],"determinants":[91,149],"(experience,":[92,150],"format,":[93,151],"framework,":[94],"audit)":[96],"impact":[98],"NFRQ.":[99],"A":[100],"novel":[101],"framework":[102],"developed":[104],"measure":[106],"NFRQ,":[107],"different":[109],"statistical":[110],"analyses":[111],"used":[113],"test":[115],"hypotheses.":[116],"This":[117],"provides":[119],"notable":[120],"results:":[121],"(1)":[122],"NFRQ":[123,142],"below":[129],"average":[130],"despite":[131],"displaying":[132],"significant":[133],"positive":[134],"development":[135],"years;":[138],"(2)":[140],"significantly":[144],"impacted":[145],"by":[146],"framework).":[153],"Additionally,":[154],"highlights":[157],"meaningful":[158],"implications":[159],"for":[160],"theory,":[161],"practice,":[162],"policy":[164],"future":[167],"EU.":[173]},"counts_by_year":[{"year":2026,"cited_by_count":4},{"year":2025,"cited_by_count":11},{"year":2024,"cited_by_count":11},{"year":2023,"cited_by_count":5},{"year":2022,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2022-05-22T00:00:00"}