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Integrated Reporting: The Relevance of Connectivity in Intellectual Capital Disclosures for Market Valuation

Christine Reitmaier et al.

Managerial and Decision Economics2026https://doi.org/10.1002/mde.70091article
AJG 2ABDC B
Weight
0.50

What the paper says

ABSTRACT We study the relevance of connectivity for market valuation. Connectivity describes the degree to which disclosures reflect interrelations between value drivers that help investors better understand the firm's value creation process. We analyze disclosures on the three intellectual capitals, their interactions, and a self‐constructed connectivity score that captures the degree to which disclosures reveal connections within the IC components and with the value creation process. We find significant associations between market value and the interactions of IC capital disclosures as well as our connectivity score. We also find an increase in market value explanatory power in the degree of connectivity.

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https://doi.org/https://doi.org/10.1002/mde.70091

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@article{christine2026,
  title        = {{Integrated Reporting: The Relevance of Connectivity in Intellectual Capital Disclosures for Market Valuation}},
  author       = {Christine Reitmaier et al.},
  journal      = {Managerial and Decision Economics},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1002/mde.70091},
}

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Integrated Reporting: The Relevance of Connectivity in Intellectual Capital Disclosures for Market Valuation

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.