The Impact of disclosure of integrated reporting on the financial performance of listed industrial companies in European countries for the period 2013-2023
| dc.contributor.author | Nour Abu Ridi | |
| dc.date.accessioned | 2025-09-22T11:34:11Z | |
| dc.date.available | 2025-09-22T11:34:11Z | |
| dc.date.issued | 2025-08-20 | |
| dc.description.abstract | This study looks at how Integrated Reporting (IR) disclosures affect the financial performance of listed industrial companies in Europe from 2013 to 2023. The research shows that integrated reporting is a modern accounting practice that improves transparency, accountability, and trust among stakeholders by combining financial and non-financial information in corporate reports. The study addresses a significant gap in traditional financial reporting, which often does not give investors a complete view of a company’s value creation processes. Secondary data was collected from the Refinitiv DataStream database. The sample included 200 European industrial companies selected from an initial group of 981 firms. The analysis examined IR disclosures along with key financial performance indicators, such as Return on Assets (ROA), Return on Equity (ROE), Earnings per Share (EPS), and Market Capitalization (MCAP). Control variables included firm size, liquidity, debt ratio, and quality management spending. The results show mixed relationships between IR disclosures and financial performance metrics. Specifically, IR did not significantly influence ROA or MCAP in any of the models, suggesting it has limited impact on asset efficiency and market valuation. However, IR was positively and significantly related to ROE in the Fixed Effects model and to EPS across all models. This indicates that integrated reporting can improve profitability and shareholder value in certain situations. Additionally, quality management practices consistently had a positive impact on all performance indicators. In contrast, debt showed a negative relationship with ROA and ROE but a positive correlation with EPS. Firm size was negatively associated with ROA and ROE, suggesting that larger firms tend to see lower relative returns. These findings highlight the strategic importance of integrated reporting and quality management as ways to boost financial performance and maintain long-term value creation in industrial companies. | |
| dc.identifier.uri | https://hdl.handle.net/20.500.11888/20433 | |
| dc.language.iso | en | |
| dc.publisher | جامعة النجاح الوطنية | |
| dc.supervisor | Prof.Abd Al naser Nour | |
| dc.supervisor | Dr. Sameh Atout | |
| dc.title | The Impact of disclosure of integrated reporting on the financial performance of listed industrial companies in European countries for the period 2013-2023 | |
| dc.title.alternative | أثر الإفصاح عن التقارير المتكاملة على الأداء المالي للشركات الصناعية المدرجة في الدول الأوروبية للفترة 2013-2023 |