{"id":"https://openalex.org/W4308971248","doi":"https://doi.org/10.3390/en15228435","title":"Integrated Reporting and Value Relevance in the Energy Sector: The Case of European Listed Firms","display_name":"Integrated Reporting and Value Relevance in the Energy Sector: The Case of European Listed Firms","publication_year":2022,"publication_date":"2022-11-11","ids":{"openalex":"https://openalex.org/W4308971248","doi":"https://doi.org/10.3390/en15228435"},"language":"en","primary_location":{"id":"doi:10.3390/en15228435","doi":"https://doi.org/10.3390/en15228435","is_oa":true,"landing_page_url":"https://doi.org/10.3390/en15228435","pdf_url":"https://www.mdpi.com/1996-1073/15/22/8435/pdf?version=1668590635","source":{"id":"https://openalex.org/S198098182","display_name":"Energies","issn_l":"1996-1073","issn":["1996-1073"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["anvur-class-a","anvur-scientific","cwts-core","doaj","norway-1","poland-140","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310310987","host_organization_name":"Multidisciplinary Digital Publishing Institute","host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Energies","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://www.mdpi.com/1996-1073/15/22/8435/pdf?version=1668590635","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5112877425","display_name":"Andreas Errikos Delegkos","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210094138","display_name":"University of West Attica","ror":"https://ror.org/00r2r5k05","country_code":"GR","type":"education","lineage":["https://openalex.org/I4210094138"]}],"countries":["GR"],"is_corresponding":false,"raw_author_name":"Andreas Errikos Delegkos","raw_affiliation_strings":["Department of Tourism Management, Egaleo Park Campus, University of West Attica, GR-12243 Egaleo, Greece"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Tourism Management, Egaleo Park Campus, University of West Attica, GR-12243 Egaleo, Greece","institution_ids":["https://openalex.org/I4210094138"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5002670236","display_name":"Michalis Skordoulis","orcid":"https://orcid.org/0000-0002-4621-507X","observed_orcids":["https://orcid.org/0000-0002-4621-507X"]},"institutions":[{"id":"https://openalex.org/I4210094138","display_name":"University of West Attica","ror":"https://ror.org/00r2r5k05","country_code":"GR","type":"education","lineage":["https://openalex.org/I4210094138"]}],"countries":["GR"],"is_corresponding":true,"raw_author_name":"Michalis Skordoulis","raw_affiliation_strings":["Department of Tourism Management, Egaleo Park Campus, University of West Attica, GR-12243 Egaleo, Greece"],"raw_orcid":"https://orcid.org/0000-0002-4621-507X","affiliations":[{"raw_affiliation_string":"Department of Tourism Management, Egaleo Park Campus, University of West Attica, GR-12243 Egaleo, Greece","institution_ids":["https://openalex.org/I4210094138"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5091690159","display_name":"Petros Kalantonis","orcid":"https://orcid.org/0000-0002-7055-9681","observed_orcids":["https://orcid.org/0000-0002-7055-9681"]},"institutions":[{"id":"https://openalex.org/I4210094138","display_name":"University of West Attica","ror":"https://ror.org/00r2r5k05","country_code":"GR","type":"education","lineage":["https://openalex.org/I4210094138"]}],"countries":["GR"],"is_corresponding":false,"raw_author_name":"Petros Kalantonis","raw_affiliation_strings":["Department of Tourism Management, Egaleo Park Campus, University of West Attica, GR-12243 Egaleo, Greece"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Tourism Management, Egaleo Park Campus, University of West Attica, GR-12243 Egaleo, Greece","institution_ids":["https://openalex.org/I4210094138"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5067086670","display_name":"Aggelia Xanthopoulou","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210094138","display_name":"University of West Attica","ror":"https://ror.org/00r2r5k05","country_code":"GR","type":"education","lineage":["https://openalex.org/I4210094138"]}],"countries":["GR"],"is_corresponding":false,"raw_author_name":"Aggelia Xanthopoulou","raw_affiliation_strings":["Department of Tourism Management, Egaleo Park Campus, University of West Attica, GR-12243 Egaleo, Greece"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Tourism Management, Egaleo Park Campus, University of West Attica, GR-12243 Egaleo, Greece","institution_ids":["https://openalex.org/I4210094138"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5002670236"],"corresponding_institution_ids":["https://openalex.org/I4210094138"],"apc_list":{"value":2200,"currency":"CHF","value_usd":2303},"apc_paid":{"value":2200,"currency":"CHF","value_usd":2303},"fwci":5.7864,"has_fulltext":true,"cited_by_count":38,"citation_normalized_percentile":{"value":0.95772574,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":100},"biblio":{"volume":"15","issue":"22","first_page":"8435","last_page":"8435"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9907000064849854,"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":0.9907000064849854,"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":0.003000000026077032,"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/T12675","display_name":"Financial Reporting and Valuation Research","score":0.0010000000474974513,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/integrated-reporting","display_name":"integrated reporting","score":1.0},{"id":"https://openalex.org/keywords/value-relevance","display_name":"value relevance","score":0.996999979019165},{"id":"https://openalex.org/keywords/energy-sector","display_name":"energy sector","score":0.906000018119812},{"id":"https://openalex.org/keywords/energy-distribution-companies","display_name":"energy distribution companies","score":0.7649999856948853},{"id":"https://openalex.org/keywords/listed-companies","display_name":"listed companies","score":0.7329999804496765},{"id":"https://openalex.org/keywords/market-value","display_name":"market value","score":0.7979999780654907},{"id":"https://openalex.org/keywords/book-value","display_name":"book value","score":0.968999981880188},{"id":"https://openalex.org/keywords/earnings-per-share","display_name":"earnings per share","score":0.996999979019165},{"id":"https://openalex.org/keywords/european-firms","display_name":"European firms","score":0.5950000286102295}],"concepts":[{"id":"https://openalex.org/C2779183453","wikidata":"https://www.wikidata.org/wiki/Q6043153","display_name":"Integrated reporting","level":3,"score":0.6741738319396973},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5849583148956299},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.5812591910362244},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.5620049238204956},{"id":"https://openalex.org/C158154518","wikidata":"https://www.wikidata.org/wiki/Q7310970","display_name":"Relevance (law)","level":2,"score":0.546284556388855},{"id":"https://openalex.org/C6422946","wikidata":"https://www.wikidata.org/wiki/Q857354","display_name":"Panel data","level":2,"score":0.5206283926963806},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.5182185769081116},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4761731028556824},{"id":"https://openalex.org/C163428354","wikidata":"https://www.wikidata.org/wiki/Q1047513","display_name":"Cash flow","level":2,"score":0.4389411509037018},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.42240995168685913},{"id":"https://openalex.org/C143910263","wikidata":"https://www.wikidata.org/wiki/Q750458","display_name":"Capital market","level":2,"score":0.420714408159256},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.38177290558815},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.29566746950149536},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2576937675476074},{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.10146945714950562},{"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/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.3390/en15228435","doi":"https://doi.org/10.3390/en15228435","is_oa":true,"landing_page_url":"https://doi.org/10.3390/en15228435","pdf_url":"https://www.mdpi.com/1996-1073/15/22/8435/pdf?version=1668590635","source":{"id":"https://openalex.org/S198098182","display_name":"Energies","issn_l":"1996-1073","issn":["1996-1073"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["anvur-class-a","anvur-scientific","cwts-core","doaj","norway-1","poland-140","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310310987","host_organization_name":"Multidisciplinary Digital Publishing Institute","host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Energies","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:gam:jeners:v:15:y:2022:i:22:p:8435-:d:969627","doi":null,"is_oa":false,"landing_page_url":"https://www.mdpi.com/1996-1073/15/22/8435/","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:58b71bd42f9741f083aecf25cd6a0b7f","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/58b71bd42f9741f083aecf25cd6a0b7f","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":"Energies, Vol 15, Iss 22, p 8435 (2022)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.3390/en15228435","doi":"https://doi.org/10.3390/en15228435","is_oa":true,"landing_page_url":"https://doi.org/10.3390/en15228435","pdf_url":"https://www.mdpi.com/1996-1073/15/22/8435/pdf?version=1668590635","source":{"id":"https://openalex.org/S198098182","display_name":"Energies","issn_l":"1996-1073","issn":["1996-1073"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["anvur-class-a","anvur-scientific","cwts-core","doaj","norway-1","poland-140","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310310987","host_organization_name":"Multidisciplinary Digital Publishing Institute","host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Energies","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Affordable and clean energy","score":0.75,"id":"https://metadata.un.org/sdg/7"}],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320331440","display_name":"University of West Attica","ror":"https://ror.org/00r2r5k05"}],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4308971248.pdf","grobid_xml":"https://content.openalex.org/works/W4308971248.grobid-xml"},"referenced_works_count":69,"referenced_works":["https://openalex.org/W1572903765","https://openalex.org/W1739227494","https://openalex.org/W1981286835","https://openalex.org/W1981767952","https://openalex.org/W2029954572","https://openalex.org/W2030433316","https://openalex.org/W2051786203","https://openalex.org/W2056044739","https://openalex.org/W2070948575","https://openalex.org/W2083228694","https://openalex.org/W2091067499","https://openalex.org/W2108818539","https://openalex.org/W2120255738","https://openalex.org/W2120915820","https://openalex.org/W2138605668","https://openalex.org/W2145367516","https://openalex.org/W2149781753","https://openalex.org/W2164639462","https://openalex.org/W2176721405","https://openalex.org/W2181778478","https://openalex.org/W2182645296","https://openalex.org/W2269079132","https://openalex.org/W2280989364","https://openalex.org/W2331250710","https://openalex.org/W2571518189","https://openalex.org/W2583395334","https://openalex.org/W2594518376","https://openalex.org/W2603828084","https://openalex.org/W2751937701","https://openalex.org/W2801303992","https://openalex.org/W2884355392","https://openalex.org/W2889220689","https://openalex.org/W2901623901","https://openalex.org/W2908225480","https://openalex.org/W2909962802","https://openalex.org/W2913256714","https://openalex.org/W2916290959","https://openalex.org/W2947894202","https://openalex.org/W2969532627","https://openalex.org/W2976409534","https://openalex.org/W2983128526","https://openalex.org/W3007782258","https://openalex.org/W3009303416","https://openalex.org/W3012062001","https://openalex.org/W3022857758","https://openalex.org/W3044834339","https://openalex.org/W3086659398","https://openalex.org/W3090198878","https://openalex.org/W3100724772","https://openalex.org/W3104544230","https://openalex.org/W3112435308","https://openalex.org/W3113474213","https://openalex.org/W3125883938","https://openalex.org/W3126098049","https://openalex.org/W3126102455","https://openalex.org/W3134216720","https://openalex.org/W3139245849","https://openalex.org/W3160394039","https://openalex.org/W3160558946","https://openalex.org/W3205015178","https://openalex.org/W3207794218","https://openalex.org/W3209312452","https://openalex.org/W4206600438","https://openalex.org/W4220825584","https://openalex.org/W4238731834","https://openalex.org/W4281853656","https://openalex.org/W4288515283","https://openalex.org/W4292409582","https://openalex.org/W4296250844"],"related_works":["https://openalex.org/W7029258848","https://openalex.org/W3090198878","https://openalex.org/W6996367803","https://openalex.org/W3001459619","https://openalex.org/W2794579720","https://openalex.org/W2992634099","https://openalex.org/W7025419579","https://openalex.org/W2752652610","https://openalex.org/W2983128526","https://openalex.org/W4412736229"],"abstract_inverted_index":{"Integrated":[0],"reporting":[1,38,74],"(IR)":[2],"contains":[3],"a":[4,118,122,137,165],"lot":[5],"of":[6,36,64,72,129],"important":[7],"information":[8],"for":[9],"firms,":[10],"such":[11],"as":[12],"income,":[13],"cash":[14],"flows,":[15],"risks,":[16],"uncertainties,":[17],"intellectual":[18],"capital,":[19],"social":[20,58],"capital":[21],"and":[22,47,59,98,106,160],"environmental":[23],"capital.":[24],"Based":[25],"on":[26,169],"the":[27,34,40,44,52,70,84,126,133,144],"relevant":[28],"literature":[29],"it":[30,116,175],"is":[31,67,114,176],"found":[32],"that":[33,115,120,155,178],"adoption":[35],"integrated":[37,73,156],"affects":[39,55],"firms\u2019":[41,78,171],"value":[42,79,159],"in":[43,75,125,147],"short,":[45],"medium":[46],"long":[48],"term":[49],"and,":[50,131],"at":[51,132],"same":[53,134],"time":[54,135],"its":[56],"environmental,":[57],"governance":[60],"performances.":[61],"The":[62,110,150],"aim":[63],"this":[65,148],"paper":[66],"to":[68],"analyze":[69],"impact":[71],"European":[76,89],"energy":[77,90,170,179],"relevance.":[80],"To":[81],"do":[82],"so,":[83],"panel":[85],"data":[86],"concerning":[87,143],"38":[88],"distribution":[91],"listed":[92],"firms":[93,180],"are":[94,140],"analyzed,":[95],"using":[96],"statistical":[97],"econometrical":[99],"methods":[100],"including":[101],"OLS,":[102],"WLS,":[103],"fixed":[104],"effects":[105,108],"random":[107],"models.":[109],"paper\u2019s":[111],"main":[112],"novelty":[113],"concerns":[117],"sector":[119],"plays":[121],"key":[123],"role":[124],"economic":[127],"development":[128],"countries":[130],"only":[136],"few":[138],"studies":[139],"carried":[141],"out":[142],"examined":[145],"subject":[146],"sector.":[149],"research":[151],"results":[152],"have":[153,164],"revealed":[154],"reporting,":[157],"book":[158],"earnings":[161],"per":[162],"share":[163],"statistically":[166],"significantly":[167],"effect":[168],"market":[172],"value.":[173],"Thus,":[174],"proposed":[177],"adopt":[181],"IR.":[182]},"counts_by_year":[{"year":2026,"cited_by_count":7},{"year":2025,"cited_by_count":17},{"year":2024,"cited_by_count":12},{"year":2023,"cited_by_count":2}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2022-11-20T00:00:00"}