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The influence of corporate governance mechanisms on integrated reporting quality in Malaysia

Integrated reporting (IR) has increased as a new approach combining financial and non-financial information to enable shareholders and other stakeholders to determine how a business creates value. This research investigates the association between corporate governance mechanisms (board of directors,...

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Main Author: Fayad, Abdallah A.S.
Format: Thesis
Language:English
English
English
Published: 2024
Subjects:
HD2709-2930.7 Corporations
HF5601-5689 Accounting
HG Finance
Online Access:https://etd.uum.edu.my/11278/1/permission%20to%20deposit-embargo%206%20months-s904186.pdf
https://etd.uum.edu.my/11278/2/s904186_01.pdf
https://etd.uum.edu.my/11278/3/s904186_02.pdf
https://etd.uum.edu.my/11278/
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spelling my.uum.etd.112782024-08-29T04:16:47Z https://etd.uum.edu.my/11278/ The influence of corporate governance mechanisms on integrated reporting quality in Malaysia Fayad, Abdallah A.S. HD2709-2930.7 Corporations HF5601-5689 Accounting HG Finance Integrated reporting (IR) has increased as a new approach combining financial and non-financial information to enable shareholders and other stakeholders to determine how a business creates value. This research investigates the association between corporate governance mechanisms (board of directors, audit committee, separate risk management, and ownership structure) and integrated reporting quality (IRQ). The study’s sample comprised 173 integrated reports of 64 Malaysian companies from year 2017 to 2020. A content analysis approach was used to determine the integrated reporting quality level, and Panel Corrected Standard Errors (PCSEs) were employed for hypothesis testing. Empirical results show that integrated reporting in Malaysia is moderately high based on average, and Malaysian companies are improving their integrated reporting quality. The results also indicate that board size and meetings were positively and significantly associated with IRQ. Conversely, board expertise and gender are not significantly associated with IRQ. Moreover, the board independence was negative and not significantly associated with IRQ. Furthermore, audit committee size, independence, and audit chair expertise significantly and positively influence the IRQ. In contrast, the results showed that the risk management committee is negative and insignificant with IRQ. Moreover, the audit committee’s expertise was negative but significant. Regarding audit committee meetings, it is found to be negative but not significantly associated with IRQ. Finally, the study revealed that family ownership concentration was negative but significantly associated with IRQ. Regarding foreign ownership concentration, the results of the current study showed that there is significant but not positive. Government ownership was strongly positive and significant with IRQ. This study serves as an essential reference for regulatory bodies, policymakers, and standard setters, offering insights into enhancing the quality of integrated reporting and understanding the impact of corporate governance characteristics on the integrated reporting quality of companies. 2024 Thesis NonPeerReviewed text en https://etd.uum.edu.my/11278/1/permission%20to%20deposit-embargo%206%20months-s904186.pdf text en https://etd.uum.edu.my/11278/2/s904186_01.pdf text en https://etd.uum.edu.my/11278/3/s904186_02.pdf Fayad, Abdallah A.S. (2024) The influence of corporate governance mechanisms on integrated reporting quality in Malaysia. Doctoral thesis, Universiti Utara Malaysia.
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
English
topic HD2709-2930.7 Corporations
HF5601-5689 Accounting
HG Finance
spellingShingle HD2709-2930.7 Corporations
HF5601-5689 Accounting
HG Finance
Fayad, Abdallah A.S.
The influence of corporate governance mechanisms on integrated reporting quality in Malaysia
description Integrated reporting (IR) has increased as a new approach combining financial and non-financial information to enable shareholders and other stakeholders to determine how a business creates value. This research investigates the association between corporate governance mechanisms (board of directors, audit committee, separate risk management, and ownership structure) and integrated reporting quality (IRQ). The study’s sample comprised 173 integrated reports of 64 Malaysian companies from year 2017 to 2020. A content analysis approach was used to determine the integrated reporting quality level, and Panel Corrected Standard Errors (PCSEs) were employed for hypothesis testing. Empirical results show that integrated reporting in Malaysia is moderately high based on average, and Malaysian companies are improving their integrated reporting quality. The results also indicate that board size and meetings were positively and significantly associated with IRQ. Conversely, board expertise and gender are not significantly associated with IRQ. Moreover, the board independence was negative and not significantly associated with IRQ. Furthermore, audit committee size, independence, and audit chair expertise significantly and positively influence the IRQ. In contrast, the results showed that the risk management committee is negative and insignificant with IRQ. Moreover, the audit committee’s expertise was negative but significant. Regarding audit committee meetings, it is found to be negative but not significantly associated with IRQ. Finally, the study revealed that family ownership concentration was negative but significantly associated with IRQ. Regarding foreign ownership concentration, the results of the current study showed that there is significant but not positive. Government ownership was strongly positive and significant with IRQ. This study serves as an essential reference for regulatory bodies, policymakers, and standard setters, offering insights into enhancing the quality of integrated reporting and understanding the impact of corporate governance characteristics on the integrated reporting quality of companies.
format Thesis
author Fayad, Abdallah A.S.
author_facet Fayad, Abdallah A.S.
author_sort Fayad, Abdallah A.S.
title The influence of corporate governance mechanisms on integrated reporting quality in Malaysia
title_short The influence of corporate governance mechanisms on integrated reporting quality in Malaysia
title_full The influence of corporate governance mechanisms on integrated reporting quality in Malaysia
title_fullStr The influence of corporate governance mechanisms on integrated reporting quality in Malaysia
title_full_unstemmed The influence of corporate governance mechanisms on integrated reporting quality in Malaysia
title_sort influence of corporate governance mechanisms on integrated reporting quality in malaysia
publishDate 2024
url https://etd.uum.edu.my/11278/1/permission%20to%20deposit-embargo%206%20months-s904186.pdf
https://etd.uum.edu.my/11278/2/s904186_01.pdf
https://etd.uum.edu.my/11278/3/s904186_02.pdf
https://etd.uum.edu.my/11278/
_version_ 1809149131840552960
score 13.211869

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