Integrated Reporting: A Comparison Between Malaysian And Singapore Public Listed Companies

Husin, Norhayati Mat

doi:10.15405/epsbs.2018.07.02.11

Cited by 6 publications

(8 citation statements)

References 6 publications

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“…Companies got an average score between 75% and 100% for subcategories. This result is in line with Abdullah et al (2018), which found that the risks and opportunities element is the most disclosed element for Malaysian and Singapore companies achieving scores 83% and 84%. The analysis notices several risks disclosed in the IR (e.g., financial, operational, regulatory, market and technology).…”

Section: Resultssupporting

confidence: 90%

“…This result is in line with Abdullah et al (2018), which found that the risks and opportunities element is the most disclosed element for Malaysian and Singapore companies achieving scores 83% and 84%.…”

Section: Risks and Opportunitiessupporting

confidence: 86%

“…However, Wen et al (2017) find that the top 50 PLCs in Malaysia disclosed greater than 50% for each IR content element. Using a 60 listed companies sample from Singapore and Malaysia, Abdullah et al (2018) mentioned that some IR components are presented in both countries' businesses' annual reports. However, each country concentrates on specific IR components.…”

Section: Literature Review and Hypothesis Developmentmentioning

confidence: 99%

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

Hamad

Lai

Shad

et al. 2022

Sustainable Development

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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.

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Section: Resultssupporting

confidence: 90%

Section: Risks and Opportunitiessupporting

confidence: 86%

Section: Literature Review and Hypothesis Developmentmentioning

confidence: 99%

See 1 more Smart Citation

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

Hamad

Lai

Shad

et al. 2022

Sustainable Development

View full text Add to dashboard Cite

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“…Second, the Malaysian regulatory bodies have paid more attention to the disclosure of IR, as the Malaysian Code on Corporate Governance (MCCG) 2017 recommended that large companies should adopt IR practice in their annual reports (Securities Commission Malaysia [SCM], 2017). However, IR practice is still in its infancy stage in Malaysia (Abdullah et al , 2017). Although a few Malaysian studies have addressed IR disclosure (Ghani et al , 2018; Jamal and Ghani, 2016; Singh et al , 2012; Wen and Heong, 2017; Masduki and Zaid, 2019; Abdullah et al , 2017; Amirrudin et al , 2020), they all used data from the period before the revised MCCG 2017 was adopted and implemented, when IR was rarely practiced in the Malaysian market.…”

Section: Introductionmentioning

confidence: 99%

“…However, IR practice is still in its infancy stage in Malaysia (Abdullah et al , 2017). Although a few Malaysian studies have addressed IR disclosure (Ghani et al , 2018; Jamal and Ghani, 2016; Singh et al , 2012; Wen and Heong, 2017; Masduki and Zaid, 2019; Abdullah et al , 2017; Amirrudin et al , 2020), they all used data from the period before the revised MCCG 2017 was adopted and implemented, when IR was rarely practiced in the Malaysian market. In addition, ambiguous and different IR measurements are used by these studies.…”

Section: Introductionmentioning

confidence: 99%

Integrated reporting disclosure in Malaysia: regulations and practice

Qaderi

Chandren

Abdullah

2021

JFRA

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Purpose Integrated reporting (IR) is a new trend in corporate reporting that has spread rapidly in recent years for disclosing financial and non-financial information. This study aims to assess the status of the current regulations and the trends in IR disclosure practice in an emerging market, Malaysia, by providing a comparative analysis of the IR disclosure level (IRDL) and IR disclosure quality (IRDQ). Design/methodology/approach The current study has developed a comprehensive IR disclosure index based on the international integrated reporting framework (IIRF), which comprises 100 items divided into four categories (background, assurance and reliability, content and form). The data were collected from annual reports of companies listed on the Bursa Malaysia over the three years 2017 to 2019, based on 267 observations. Content analysis technique was used to evaluate and measure IRDL and IRDQ. Descriptive analysis was performed to provide the background statistics of the variables examined. Findings IR regulations are at an early stage, and IR adoption is still voluntary in the Malaysian market. Only 267 Malaysian company-year observations during the years 2017–2019 have adopted IR techniques. However, descriptive analysis results showed that Malaysian companies have moved towards the preparation of IR consistent with the IIRF. The findings indicate a significant increase in both IRDL and IRDQ over this period, after the recent recommendation by the Malaysian code of corporate governance (2017) on adopting IR. Further, the results show statistically significant differences in the mean of IRDL and IRDQ between large and small companies. Practical implications These results are important for regulators and policymakers in articulating new IR legislation in an emerging market and for corporate entities and investors in shaping their understanding of IR disclosure practice in the Malaysian institutional context. Originality/value To the best of the researchers’ knowledge, the study is among the first to address the IR regulation status and practice in Malaysian companies. It also established a comprehensive index for measuring IRDL and IRDQ based on the IIRF. The results add to the meagre descriptive literature on IR practice by providing comprehensive insights into IR practice from the perspective of an emerging country.

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The Impact of Corporate Governance and Sustainability Reporting on Integrated Reporting: A Conceptual Framework

2020

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Integrated Reporting (IR) is a relatively new concept that is considered one of the most recent trends in corporate reporting; it is still an emerging research area in different parts of the world. Malaysia is an appropriate emerging economy to investigate IR adoption. Large Malaysian public listed companies (PLCs) are encouraged by the Malaysian Code on Corporate Governance (MCCG) of 2017 to adopt IR based on the international IR framework. By combining the stakeholder theory and the agency theory, this article proposes a conceptual framework to explore the moderating effect of sustainability reporting on the relationship between corporate governance mechanisms and IR disclosure level for the Malaysian PLCs. To obtain the data related to IR and the other variables, the study suggests using a content analysis method on the annual reports of the top 100 Malaysian PLCs based on their market capitalization. The proposed conceptual framework could be very useful; it can assist PLCs having sustainability practices to adopt the IR framework, reduce information asymmetries, increase information transparency, and create value. This study contributes to the literature by investigating the IR practices and their determinants in Malaysia after the introduction of MCCG 2017.

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Integrated Reporting: A Comparison Between Malaysian And Singapore Public Listed Companies

Cited by 6 publications

References 6 publications

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

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

Integrated reporting disclosure in Malaysia: regulations and practice

The Impact of Corporate Governance and Sustainability Reporting on Integrated Reporting: A Conceptual Framework

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