Conformity of Annual Reports to an Integrated Reporting Framework: ASE Listed Companies

Altarawneh, Ghada A.; Al-Halalmeh, Asma’a Omar

doi:10.3390/ijfs8030050

Cited by 7 publications

(8 citation statements)

References 60 publications

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“…This result suggests that the IRD is higher for larger firms. This finding is consistent with empirical evidence from a large number of disclosure studies (Altarawneh and Al-Halalmeh, 2020; Botosan, 1997; Cooke, 1992; Depoers, 2000; Dong and Stettler, 2011; Gallery et al , 2008; Marrone and Oliva, 2020; Palmer, 2008; Raimo et al , 2020; Singhvi and Desai, 1971; Vitolla et al , 2020; Wallace et al , 1994).…”

Section: Results and Implicationssupporting

confidence: 90%

“…The association between industry sectors and IRD and IR quality is explained by legitimacy theory and confirmed by prior studies (Buitendag et al , 2017; Gerwanski, 2020). By contrast, recent studies fail to show this relationship (Altarawneh and Al-Halalmeh, 2020; Kılıç and Kuzey, 2018a; Songini et al , 2020). The inconclusive results could be because of the inconsistency in industry classification and ask for further research with a larger sample (Mohd Ghazali, 2007; Songini et al , 2020).…”

Section: Methodsmentioning

confidence: 64%

“…The latest survey by KPMG highlights that foreign investors drive corporate responsibility reporting (KPMG, 2017). However, Altarawneh and Al-Halalmeh (2020) find that foreign ownership has no impact on the disclosure of IRD alignment levels.…”

Section: Methodsmentioning

confidence: 81%

“…Even though the firm size is one of the common determinants examined in disclosure research, prior IR research provides inconsistent findings on the impact of this factor. Whilst recent research documents the positive influence of firm size on IRD levels (Altarawneh and Al-Halalmeh, 2020; Marrone and Oliva, 2020; Raimo et al , 2020; Vitolla et al , 2020), other earlier studies fail to prove the association (Kılıç and Kuzey, 2018a).…”

Section: Methodsmentioning

confidence: 86%

“…Cross-country studies explain the positive influence of several country-level determinants on the adoption of IR by applying institutional theory and stakeholder theory (Frías-Aceituno et al , 2013; García-Sánchez et al , 2013; Jensen and Berg, 2012; Rivera-Arrubla et al , 2017; Vitolla et al , 2020). Within-country studies identify the effects of certain firm-level factors on IR such as assurance, board characteristics, firm size, industry sector and ownership structure by using different theories including agency, legitimacy and stakeholder (Altarawneh and Al-Halalmeh, 2020; Barako et al , 2006; Buitendag et al , 2017; Frias-Aceituno et al , 2014; Frías-Aceituno et al , 2013; Mohd Ghazali, 2007; Pavlopoulos et al , 2017; Raimo et al , 2020; Vitolla et al , 2020).…”

Section: Literature Reviewmentioning

confidence: 99%

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Integrated reporting disclosure alignment levels in annual reports by listed firms in Vietnam and influencing factors

Nguyen

Tran

et al. 2021

MEDAR

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Purpose This paper aims to examine the levels of integrated reporting disclosure alignment in annual reports by listed firms in Vietnam and the factors influencing these disclosure levels. Design/methodology/approach Drawing on a sample of 200 listed firms in Vietnam in 2017, the authors constructed a disclosure index based on the content of the International Integrated Reporting Committee (IIRC) Framework. Using this index, the study measures the extent to which Vietnamese listed firms’ annual reports include the content elements required by the integrated reporting (IR) Framework. The study performs ordinary least square regression to investigate the influencing factors. Findings The study documents that, on average, Vietnamese listed firms disclose about 43% of the information required by the IIRC Framework. The disclosure levels are positively associated with manufacturing firms, board independence, foreign ownership, government ownership, audit quality and firm size. Originality/value Integrated reports have been widely adopted in many countries, but it is still a new issue in Vietnam. This is the first paper providing some insights into the inclusion of the content elements required by the IR Framework by listed firms in Vietnam. It also contributes to the disclosure literature by providing empirical evidence on the factors influencing these disclosure levels. Deriving from the findings, the authors offer recommendations for policymakers on the issue of regulating and implementing IR in Vietnam.

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Section: Results and Implicationssupporting

confidence: 90%

Section: Methodsmentioning

confidence: 64%

Section: Methodsmentioning

confidence: 81%

Section: Methodsmentioning

confidence: 86%

Section: Literature Reviewmentioning

confidence: 99%

See 3 more Smart Citations

Integrated reporting disclosure alignment levels in annual reports by listed firms in Vietnam and influencing factors

Nguyen

Tran

et al. 2021

MEDAR

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Integrated Reporting and the experience of the Pilot Programme: perspective of an Italian pioneer company over ten years

Piedepalumbo,

Evangelista,

Mancini

et al. 2024

JAOC

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Purpose This study aims to propose a longitudinal analysis of motivations for Integrated Reporting (IR) adoption, internal changes, the benefits of IR implementation and compliance challenges. Design/methodology/approach The authors analyse a longitudinal case study of an Italian-listed company (Eni) participating in the IR-Pilot Programme (PP) and covering 10 years of IR adoption. The analysis was based on a mixed-method approach that included semi-structured interviews, content analysis of annual reports and triangulation with other data sources. Results are discussed regarding institutional theory, legitimacy theory and diffusion of innovation theory. Findings The study suggests that motivations for adopting IR change over time and participation in the IR-PP helps Eni acquire a comprehensive and substantial integrated view of value creation over time, makes integrated culture a key factor for strategic business sustainability and confirms the readiness of early adopters to comply with the non-financial Directive (NFD). Originality/value This study, among the few longitudinal case studies, provides organisations, regulators and academics with insights into the motivations driving the successful adoption and implementation of IR and the NFD. The results may help companies consider one of the tools currently deemed to bring sustainability into action and participation in pilot groups.

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Does corporate governance improve integrated reporting quality? A meta-analytical investigation

Dragomir

Dumitru

2023

MEDAR

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Purpose The relationships between integrated reporting quality (IRQ) and corporate governance characteristics have been studied extensively, but the results are still inconclusive and, sometimes, contradictory. The purpose of this paper is to systematize the results of previously published studies on the relationship between corporate governance and IRQ. Design/methodology/approach This paper uses several complementary theoretical perspectives (agency, stakeholder and signaling theory). The relevant aspects of the corporate governance system are the attributes and composition of the board, the existence of a social responsibility committee, the quality of the audit committee, integrated report assurance and ownership structures. The sample consisted of 61 papers published in top journals between 2015 and 2021. Meta-analytic procedures were applied on bivariate and partial correlations between IRQ and the identified corporate governance characteristics. Findings The results confirm that director independence, the existence of a social responsibility committee, institutional ownership and the hiring of a Big 4 auditor are significantly correlated with IRQ. On the other hand, board gender diversity, audit committee independence and dedicated assurance have a positive but nonsignificant impact on IRQ. Chairperson-chief executive officer duality does not seem to impact report quality, while ownership concentration has a negative but nonsignificant impact on IRQ. Research limitations/implications Future research can improve the measurement of focal indicators by using a common set of variables for comparability, favoring disaggregate measures of corporate governance and updating the measurement of some indicators. Future research could also propose new indicators in the area of corporate governance and expand the theoretical domain of IRQ research. Originality/value The findings emphasize the need to explicitly consider the role of corporate governance structures and arrangements in improving IRQ. Through meta-analysis, the paper aims to provide a comprehensive and generalizable set of findings, suggesting that corporate governance indicators cannot be overlooked as predictors of integrated reporting.

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Conformity of Annual Reports to an Integrated Reporting Framework: ASE Listed Companies

Cited by 7 publications

References 60 publications

Integrated reporting disclosure alignment levels in annual reports by listed firms in Vietnam and influencing factors

Integrated reporting disclosure alignment levels in annual reports by listed firms in Vietnam and influencing factors

Integrated Reporting and the experience of the Pilot Programme: perspective of an Italian pioneer company over ten years

Does corporate governance improve integrated reporting quality? A meta-analytical investigation

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