Staff View: IMPACT OF INTEGRATED REPORTING DISCLOSURE ON ACCOUNTING-BASED PERFORMANCE OF ASIAN LISTED COMPANIES

IMPACT OF INTEGRATED REPORTING DISCLOSURE ON ACCOUNTING-BASED PERFORMANCE OF ASIAN LISTED COMPANIES

This study aims to examine the relationship between the quality of integrated reporting (IR) disclosure and firm performance in Asia listed companies. An integrated report score based on eight content elements taken from the IIRC framework was used to assess the quality of the IR disclosures of 90 A...

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Main Authors:	Qian G., Sapingi R., Husin N.M.
Other Authors:	58906464400
Format:	Article
Published:	Universiti Malaysia Sarawak 2024
Subjects:	Asian Disclosure Quality Firm Performance Integrated Report
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id	my.uniten.dspace-34440
record_format	dspace
spelling	my.uniten.dspace-344402024-10-14T11:19:48Z IMPACT OF INTEGRATED REPORTING DISCLOSURE ON ACCOUNTING-BASED PERFORMANCE OF ASIAN LISTED COMPANIES Qian G. Sapingi R. Husin N.M. 58906464400 57217068670 55152658600 Asian Disclosure Quality Firm Performance Integrated Report This study aims to examine the relationship between the quality of integrated reporting (IR) disclosure and firm performance in Asia listed companies. An integrated report score based on eight content elements taken from the IIRC framework was used to assess the quality of the IR disclosures of 90 Asian companies in 2019. Firm performance is evaluated using accounting-based measures such as return on assets (ROA) and return on equity (ROE). This study used a positivist research approach, the results show that the quality of IR disclosure of listed companies in Asia is sufficient. The study found a significant positive relationship between IR disclosure quality and ROA & ROE. It shows that the higher the quality of IR disclosure, the better the economic benefits of the company. The main practical implications of this study focus on calling for improved quality of IR issued by listed companies in Asia, as it provides evidence for a higher degree of financial performance achieved through high-quality disclosure of IR. � 2023, Universiti Malaysia Sarawak. All rights reserved. Final 2024-10-14T03:19:48Z 2024-10-14T03:19:48Z 2023 Article 10.33736/ijbs.6418.2023 2-s2.0-85185929615 https://www.scopus.com/inward/record.uri?eid=2-s2.0-85185929615&doi=10.33736%2fijbs.6418.2023&partnerID=40&md5=95812e81a4f8fe9de1e5939194c7ebff https://irepository.uniten.edu.my/handle/123456789/34440 24 3 23 1344 1358 All Open Access Gold Open Access Universiti Malaysia Sarawak 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/
topic	Asian Disclosure Quality Firm Performance Integrated Report
spellingShingle	Asian Disclosure Quality Firm Performance Integrated Report Qian G. Sapingi R. Husin N.M. IMPACT OF INTEGRATED REPORTING DISCLOSURE ON ACCOUNTING-BASED PERFORMANCE OF ASIAN LISTED COMPANIES
description	This study aims to examine the relationship between the quality of integrated reporting (IR) disclosure and firm performance in Asia listed companies. An integrated report score based on eight content elements taken from the IIRC framework was used to assess the quality of the IR disclosures of 90 Asian companies in 2019. Firm performance is evaluated using accounting-based measures such as return on assets (ROA) and return on equity (ROE). This study used a positivist research approach, the results show that the quality of IR disclosure of listed companies in Asia is sufficient. The study found a significant positive relationship between IR disclosure quality and ROA & ROE. It shows that the higher the quality of IR disclosure, the better the economic benefits of the company. The main practical implications of this study focus on calling for improved quality of IR issued by listed companies in Asia, as it provides evidence for a higher degree of financial performance achieved through high-quality disclosure of IR. � 2023, Universiti Malaysia Sarawak. All rights reserved.
author2	58906464400
author_facet	58906464400 Qian G. Sapingi R. Husin N.M.
format	Article
author	Qian G. Sapingi R. Husin N.M.
author_sort	Qian G.
title	IMPACT OF INTEGRATED REPORTING DISCLOSURE ON ACCOUNTING-BASED PERFORMANCE OF ASIAN LISTED COMPANIES
title_short	IMPACT OF INTEGRATED REPORTING DISCLOSURE ON ACCOUNTING-BASED PERFORMANCE OF ASIAN LISTED COMPANIES
title_full	IMPACT OF INTEGRATED REPORTING DISCLOSURE ON ACCOUNTING-BASED PERFORMANCE OF ASIAN LISTED COMPANIES
title_fullStr	IMPACT OF INTEGRATED REPORTING DISCLOSURE ON ACCOUNTING-BASED PERFORMANCE OF ASIAN LISTED COMPANIES
title_full_unstemmed	IMPACT OF INTEGRATED REPORTING DISCLOSURE ON ACCOUNTING-BASED PERFORMANCE OF ASIAN LISTED COMPANIES
title_sort	impact of integrated reporting disclosure on accounting-based performance of asian listed companies
publisher	Universiti Malaysia Sarawak
publishDate	2024
_version_	1814061180850798592
score	13.222552

IMPACT OF INTEGRATED REPORTING DISCLOSURE ON ACCOUNTING-BASED PERFORMANCE OF ASIAN LISTED COMPANIES

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