Examining the association between quality of integrated reports and corporate characteristics

Oluwamayowa Olalekan Iredele

69 citations0/0 files storedHeliyon

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Financial Reporting and XBRL

Abstract

This paper examines the quality of integrated reports of listed firms in South Africa and the associated factors. Data were obtained from a sample comprising 100 firm-year observations of 20 companies in Johannesburg Stock Exchange over the period (2013-2017). Analysis of data involves descriptive statistics, spearman rank correlation analysis and Kruskal-Wallis H test. The result shows a significant relationship between the quality and length of integrated reports. Firms vary in the level of quality of their integrated reports on the account of differences in profitability, board size, gender and firm size. No significant relationship was found between quality of integrated reports and leverage. The result of this study indicates that the length of the integrated report signals the level of quality of such report, which may be necessary in disclosing all material matters to satisfy the needs of a wide range of stakeholders.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 69 citations exist upstream.

References

1992A Modest Proposal for Improved Corporate Governance 2010The Impact of Board Diversity and Gender Composition on Corporate Social Responsibility and Firm Reputation 2003Corporate governance and voluntary disclosure 1980The contingency theory of management accounting: Achievement and prognosis 1980The contingency theory of management accounting: achievement and prognosis 2014Integrated Reporting: Insights, gaps and an agenda for future research 1999ASSOCIATIONS BETWEEN CORPORATE CHARACTERISTICS AND DISCLOSURE LEVELS IN ANNUAL REPORTS: A META-ANALYSIS 2012The Role of the Board in the Dissemination of Integrated Corporate Social Reporting

Cited by

2023Environmental accounting and performance: empirical evidence from China 2021Do corporate attributes impact integrated reporting quality? An empirical evidence 2023The relationship between corporate governance mechanisms and integrated reporting practices and their impact on sustainable development goals: evidence from South Africa 2019An empirical analysis of stakeholders’ expectations and integrated reporting quality

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.