An exploratory study of integrated reporting: A case of public listed companies in Southeast Asia

This exploratory study content analyses the existence of Integrated Reporting (IR) related elements in the corporate reports among top Malaysian and Singaporean public listed companies. As the world begins a long shift toward a higher share of market-based financing, effective disclosure will become...

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Main Authors: Abdullah N.W., Husin N.M., Nor M.M.
Other Authors: 57200083745
Format: Article
Published: Serials Publications 2023
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spelling my.uniten.dspace-233842023-05-29T14:39:59Z An exploratory study of integrated reporting: A case of public listed companies in Southeast Asia Abdullah N.W. Husin N.M. Nor M.M. 57200083745 55152658600 57200081655 This exploratory study content analyses the existence of Integrated Reporting (IR) related elements in the corporate reports among top Malaysian and Singaporean public listed companies. As the world begins a long shift toward a higher share of market-based financing, effective disclosure will become even more important. In the future, IR may well play a bigger role. There are significant information gaps in reports, particularly the one conducted within the Southeast Asia setting. Therefore, this study aims to provide exploratory evidence of top Malaysian and Singaporean public limited companies� initiative to transform their corporate reports into IR. The evidence suggests that publicly listed companies in both countries have fully converted their corporate report into IR, indicating the support to their respective government initiatives on IR. � Serials Publications Pvt. Ltd. Final 2023-05-29T06:39:59Z 2023-05-29T06:39:59Z 2017 Article 2-s2.0-85039173867 https://www.scopus.com/inward/record.uri?eid=2-s2.0-85039173867&partnerID=40&md5=9da35e46929bac6beb5ddac2b60b1bdc https://irepository.uniten.edu.my/handle/123456789/23384 15 21 199 205 Serials Publications Scopus
institution Universiti Tenaga Nasional
building UNITEN Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Tenaga Nasional
content_source UNITEN Institutional Repository
url_provider http://dspace.uniten.edu.my/
description This exploratory study content analyses the existence of Integrated Reporting (IR) related elements in the corporate reports among top Malaysian and Singaporean public listed companies. As the world begins a long shift toward a higher share of market-based financing, effective disclosure will become even more important. In the future, IR may well play a bigger role. There are significant information gaps in reports, particularly the one conducted within the Southeast Asia setting. Therefore, this study aims to provide exploratory evidence of top Malaysian and Singaporean public limited companies� initiative to transform their corporate reports into IR. The evidence suggests that publicly listed companies in both countries have fully converted their corporate report into IR, indicating the support to their respective government initiatives on IR. � Serials Publications Pvt. Ltd.
author2 57200083745
author_facet 57200083745
Abdullah N.W.
Husin N.M.
Nor M.M.
format Article
author Abdullah N.W.
Husin N.M.
Nor M.M.
spellingShingle Abdullah N.W.
Husin N.M.
Nor M.M.
An exploratory study of integrated reporting: A case of public listed companies in Southeast Asia
author_sort Abdullah N.W.
title An exploratory study of integrated reporting: A case of public listed companies in Southeast Asia
title_short An exploratory study of integrated reporting: A case of public listed companies in Southeast Asia
title_full An exploratory study of integrated reporting: A case of public listed companies in Southeast Asia
title_fullStr An exploratory study of integrated reporting: A case of public listed companies in Southeast Asia
title_full_unstemmed An exploratory study of integrated reporting: A case of public listed companies in Southeast Asia
title_sort exploratory study of integrated reporting: a case of public listed companies in southeast asia
publisher Serials Publications
publishDate 2023
_version_ 1806426687573852160
score 13.211869