Integrated Reporting - Useful for Investors? (Dissertation Stefan Hannen): Web Appendix
- Content analysis catalogue
- Regressions underreaction basic
- Regressions underreaction moderation
- Degree of IR (original score)
- Degree of Conncetivity of Information (CONX sub-score)
- Degree of IR (Alternative score 1)
- Degree of IR (Alternative score 2)
- Report length (# words)
- Boilerplate disclosures (similarity with previous report)
- Use of jargon in the Letter to the Stakeholders (jargon score)
- Readability of the Letter to the Stakeholders (Fog Index)
- Degree of IR (original score) and report length (# words)