Cover Image

Nexus between integrated reporting and firm value: a systematic literature review

The objective of this manuscript is to review the existing literature regarding integrated reporting (IR), focusing on theories, factors influencing it and its outcomes, and the methodologies adopted. The review encompasses a total of 27 studies conducted between 2006 and 2023. Following the earlier...

Full description

Saved in:
Bibliographic Details
Main Authors: Alatawi, Mohammed Saleem, Daud, Zaidi Mat, Johari, Jalila
Format: Article
Language:English
Published: Virtus Interpress 2024
Online Access:http://psasir.upm.edu.my/id/eprint/113430/1/113430.pdf
http://psasir.upm.edu.my/id/eprint/113430/
https://virtusinterpress.org/Nexus-between-integrated-reporting-and-firm-value-A-systematic-literature-review.html
Tags: Add Tag
No Tags, Be the first to tag this record!
id my.upm.eprints.113430
record_format eprints
spelling my.upm.eprints.1134302024-11-25T03:55:44Z http://psasir.upm.edu.my/id/eprint/113430/ Nexus between integrated reporting and firm value: a systematic literature review Alatawi, Mohammed Saleem Daud, Zaidi Mat Johari, Jalila The objective of this manuscript is to review the existing literature regarding integrated reporting (IR), focusing on theories, factors influencing it and its outcomes, and the methodologies adopted. The review encompasses a total of 27 studies conducted between 2006 and 2023. Following the earlier studies, four significant steps, i.e., searching for relevant studies, applying inclusion/exclusion criteria, applying methodological review protocol and finally synthetizing the protocol has been used to collect the relevant studies. The findings of the present study indicate that the majority of previous studies have relied on quantitative research methods and secondary data sources. Moreover, only two studies Boshnak (2022) and Alyousef and Alsughayer (2021) have considered both financial and non-financial disclosures which represent the features of IR. The findings of the present study also identified firm size, leverage, the degree of government ownership, the degree of family ownership, firm profitability, audit firm size, and firm age as the determinants of corporate social and environmental voluntary disclosure. Moreover, the finding also indicated that among all the theories that contribute to IR, only agency theory, resource-based theory, legitimacy theory and stakeholder theory were mostly considered by the previous studies. Virtus Interpress 2024 Article PeerReviewed text en cc_by_4 http://psasir.upm.edu.my/id/eprint/113430/1/113430.pdf Alatawi, Mohammed Saleem and Daud, Zaidi Mat and Johari, Jalila (2024) Nexus between integrated reporting and firm value: a systematic literature review. Corporate and Business Strategy Review, 5 (2). pp. 151-162. ISSN 2708-9924; eISSN: 2708-4965 https://virtusinterpress.org/Nexus-between-integrated-reporting-and-firm-value-A-systematic-literature-review.html 10.22495/cbsrv5i2art13
institution Universiti Putra Malaysia
building UPM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Putra Malaysia
content_source UPM Institutional Repository
url_provider http://psasir.upm.edu.my/
language English
description The objective of this manuscript is to review the existing literature regarding integrated reporting (IR), focusing on theories, factors influencing it and its outcomes, and the methodologies adopted. The review encompasses a total of 27 studies conducted between 2006 and 2023. Following the earlier studies, four significant steps, i.e., searching for relevant studies, applying inclusion/exclusion criteria, applying methodological review protocol and finally synthetizing the protocol has been used to collect the relevant studies. The findings of the present study indicate that the majority of previous studies have relied on quantitative research methods and secondary data sources. Moreover, only two studies Boshnak (2022) and Alyousef and Alsughayer (2021) have considered both financial and non-financial disclosures which represent the features of IR. The findings of the present study also identified firm size, leverage, the degree of government ownership, the degree of family ownership, firm profitability, audit firm size, and firm age as the determinants of corporate social and environmental voluntary disclosure. Moreover, the finding also indicated that among all the theories that contribute to IR, only agency theory, resource-based theory, legitimacy theory and stakeholder theory were mostly considered by the previous studies.
format Article
author Alatawi, Mohammed Saleem
Daud, Zaidi Mat
Johari, Jalila
spellingShingle Alatawi, Mohammed Saleem
Daud, Zaidi Mat
Johari, Jalila
Nexus between integrated reporting and firm value: a systematic literature review
author_facet Alatawi, Mohammed Saleem
Daud, Zaidi Mat
Johari, Jalila
author_sort Alatawi, Mohammed Saleem
title Nexus between integrated reporting and firm value: a systematic literature review
title_short Nexus between integrated reporting and firm value: a systematic literature review
title_full Nexus between integrated reporting and firm value: a systematic literature review
title_fullStr Nexus between integrated reporting and firm value: a systematic literature review
title_full_unstemmed Nexus between integrated reporting and firm value: a systematic literature review
title_sort nexus between integrated reporting and firm value: a systematic literature review
publisher Virtus Interpress
publishDate 2024
url http://psasir.upm.edu.my/id/eprint/113430/1/113430.pdf
http://psasir.upm.edu.my/id/eprint/113430/
https://virtusinterpress.org/Nexus-between-integrated-reporting-and-firm-value-A-systematic-literature-review.html
_version_ 1817844636458156032
score 13.223943

Similar Items