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Corporate governance code and voluntary disclosure of integrated reporting: Evidence from an emerging economy

Integrated reporting (IR) is the most recent business reporting paradigm that seeks to improve information quality and create sustainable value. This study investigates the impact of the Malaysian Code on Corporate Governance (MCCG) 2017 on the voluntary IR disclosure quality. Data is collected from...

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Main Authors: Hamad, S., Lai, F.-W., Shad, M.K., Kone�ná, Z., Goni, F.A., Chofreh, A.G., Klemeš, J.J.
Format: Article
Published: John Wiley and Sons Ltd 2022
Online Access:https://www.scopus.com/inward/record.uri?eid=2-s2.0-85129208194&doi=10.1002%2fsd.2323&partnerID=40&md5=a72950dba446d5dc81cfadf48713b918
http://eprints.utp.edu.my/33238/
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spelling my.utp.eprints.332382022-07-06T08:25:59Z Corporate governance code and voluntary disclosure of integrated reporting: Evidence from an emerging economy Hamad, S. Lai, F.-W. Shad, M.K. Kone�ná, Z. Goni, F.A. Chofreh, A.G. Klemeš, J.J. Integrated reporting (IR) is the most recent business reporting paradigm that seeks to improve information quality and create sustainable value. This study investigates the impact of the Malaysian Code on Corporate Governance (MCCG) 2017 on the voluntary IR disclosure quality. Data is collected from the top 100 Malaysian public listed companies from 2016 to 2020. The study used content analysis and a developed IR disclosure index on panel data of companies that fully adopt IR. The results show ongoing growth in IR adoption among Malaysian companies; most of them are aware of its benefits. The study provides empirical evidence on the positive influence of MCCG 2017 on the IR disclosure quality using the random effects generalised least squares regression model. The trend analysis confirms that Malaysian companies enhanced their IR disclosure quality, especially after 2017. The results also show that the research sample has reported 70 for each IR content element in 2020. In this regard, the highest reported element is �risks and opportunities�. Thus, several companies have established enterprise risk management frameworks and risk committees. This study contributes to the literature by providing an intensive investigation of the IR practices in Malaysia's earliest adoption stages preceding and following the MCCG 2017. © 2022 ERP Environment and John Wiley & Sons Ltd. John Wiley and Sons Ltd 2022 Article NonPeerReviewed https://www.scopus.com/inward/record.uri?eid=2-s2.0-85129208194&doi=10.1002%2fsd.2323&partnerID=40&md5=a72950dba446d5dc81cfadf48713b918 Hamad, S. and Lai, F.-W. and Shad, M.K. and Kone�ná, Z. and Goni, F.A. and Chofreh, A.G. and Klemeš, J.J. (2022) Corporate governance code and voluntary disclosure of integrated reporting: Evidence from an emerging economy. Sustainable Development . http://eprints.utp.edu.my/33238/
institution Universiti Teknologi Petronas
building UTP Resource Centre
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Petronas
content_source UTP Institutional Repository
url_provider http://eprints.utp.edu.my/
description Integrated reporting (IR) is the most recent business reporting paradigm that seeks to improve information quality and create sustainable value. This study investigates the impact of the Malaysian Code on Corporate Governance (MCCG) 2017 on the voluntary IR disclosure quality. Data is collected from the top 100 Malaysian public listed companies from 2016 to 2020. The study used content analysis and a developed IR disclosure index on panel data of companies that fully adopt IR. The results show ongoing growth in IR adoption among Malaysian companies; most of them are aware of its benefits. The study provides empirical evidence on the positive influence of MCCG 2017 on the IR disclosure quality using the random effects generalised least squares regression model. The trend analysis confirms that Malaysian companies enhanced their IR disclosure quality, especially after 2017. The results also show that the research sample has reported 70 for each IR content element in 2020. In this regard, the highest reported element is �risks and opportunities�. Thus, several companies have established enterprise risk management frameworks and risk committees. This study contributes to the literature by providing an intensive investigation of the IR practices in Malaysia's earliest adoption stages preceding and following the MCCG 2017. © 2022 ERP Environment and John Wiley & Sons Ltd.
format Article
author Hamad, S.
Lai, F.-W.
Shad, M.K.
Kone�ná, Z.
Goni, F.A.
Chofreh, A.G.
Klemeš, J.J.
spellingShingle Hamad, S.
Lai, F.-W.
Shad, M.K.
Kone�ná, Z.
Goni, F.A.
Chofreh, A.G.
Klemeš, J.J.
Corporate governance code and voluntary disclosure of integrated reporting: Evidence from an emerging economy
author_facet Hamad, S.
Lai, F.-W.
Shad, M.K.
Kone�ná, Z.
Goni, F.A.
Chofreh, A.G.
Klemeš, J.J.
author_sort Hamad, S.
title Corporate governance code and voluntary disclosure of integrated reporting: Evidence from an emerging economy
title_short Corporate governance code and voluntary disclosure of integrated reporting: Evidence from an emerging economy
title_full Corporate governance code and voluntary disclosure of integrated reporting: Evidence from an emerging economy
title_fullStr Corporate governance code and voluntary disclosure of integrated reporting: Evidence from an emerging economy
title_full_unstemmed Corporate governance code and voluntary disclosure of integrated reporting: Evidence from an emerging economy
title_sort corporate governance code and voluntary disclosure of integrated reporting: evidence from an emerging economy
publisher John Wiley and Sons Ltd
publishDate 2022
url https://www.scopus.com/inward/record.uri?eid=2-s2.0-85129208194&doi=10.1002%2fsd.2323&partnerID=40&md5=a72950dba446d5dc81cfadf48713b918
http://eprints.utp.edu.my/33238/
_version_ 1738657474609676288
score 13.211869

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