Headliners for vehicles and vehicles incorporating the same are disclosed. In one embodiment, a vehicle includes an enclosed passenger compartment at least partially bounded by a roof structure. A headliner may be attached to an inboard side of the roof structure. The headliner may include an acoustical attenuator portion attached to an inboard side of the roof structure and an acoustical reflector portion attached to an inboard side of the acoustical attenuator portion. The acoustical attenuator portion absorbs acoustic energy incident on an outboard surface of the roof structure and the acoustical reflector portion reflects acoustic energy incident on an inboard side of the acoustical reflector portion. The enclosed passenger compartment has a Speech Transmission Index greater than 0.56 for acoustic energy incident on the inboard side of the acoustical reflector portion.