Integrated Reporting in Developing Countries: Evidence from Malawi

Lipunga, Andrew Munthopa

doi:10.5296/jmr.v7i3.7195

Cited by 30 publications

(28 citation statements)

References 7 publications

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“…(Solomon and Maroun, 2012;Higgins et al, 2014;Ahmed Haji and Hossain, 2016;du Toit et al, 2017;Macias and Farfan-Lievano, 2017)). Besides, empirical studies have been undertaken to assess the extent of adoption <IR> though using content analysis (Lipunga, 2015;Jamal and Ghani, 2016;Ahmed Haji and Anifowose, 2017;Kılıç and Kuzey, 2018). Eccles and Krzus (2010) asserted that both financial and non-financial information should be combined into one integrated report.…”

Section: Literature Reviewmentioning

confidence: 99%

The Journey towards Integrated Reporting in Bangladesh

Nakib¹,

Dey²

2018

Asian Economic and Financial Review

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Article History JEL Classification:M490.The necessities of cohesive, integrated and decision-supportive information for apprehending the future prospect and capacity of the companies have led to the advent of integrated reporting (). This study examines whether the Bangladeshi companies are moving towards . The extent of practices of the listed companies in Bangladesh for the year 2014 to 2016 has been measured with a view to reaching a conclusion. In regard to this study, DSE30 companies have been considered as the sample companies while their integrated reports or, in absence, their annual reports have been scrutinized. Content analysis approach has been followed in this study to construct index considering the fifty items of the eight content elements of as prescribed by International Integrated Reporting Council in its International Framework. Our analysis exhibits that in 2016, 22% of the sample companies have adopted , which has been commenced in 2015 whereas no company has undertaken in the year 2014. Content-wise index depicts that the disclosures of items under each of the content elements have been increasing over the time. Item-wise analysis has demonstrated some items of (i.e. materiality determinations process, linkage between strategy and resource allocation plan), disclosures of which have been appeared in the annual reports after the adoption of . Company-wise ensures that index for each company has been either increasing or remaining the same over the period. In total, index for all the sample companies has increased to 0.6148 from 0.4511 over the three years. These indicate that companies in Bangladesh have started adopting through standalone integrated report or annual report in an integrated way in spite of having no mandatory requirement. Contribution/ Originality:In spite of an emerging area of corporate reporting, there are few empirical research exploring practices in developing countries. To the best of the authors' knowledge, this study is the first of its kinds which examines the extent of practices from Bangladesh perspective.

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Section: Literature Reviewmentioning

confidence: 99%

The Journey towards Integrated Reporting in Bangladesh

Nakib¹,

Dey²

2018

Asian Economic and Financial Review

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“…Informasi yang diberikan pada annual report belum menggambarkan keadaan sebenarnya dari IR karena menggunakan annual report bukannya integrated reporting, sehingga hasil perhitungan pengungkapan integrated reporting dalam penelitian ini masih terbatas. Item pengungkapan integrated reporting dalam penelitian ini mengacu pada instrumen penelitian Lipunga (2015) yang tidak menunjukkan kondisi di Indonesia. Oleh karena itu, diperlukan analisis lebih dalam mengenai pengungkapan integrated reporting dengan menyelaraskan keadaan di Indonesia.…”

Section: Simpulanunclassified

“…Secara sistematis, rerangka konseptual penelitian dapat dilihat pada Gambar 1 sebagai berikut: Variabel dependen adalah luas pemgungkapan IR dan nilai perusahaan. Luas pengungkapan IR dalam AR perusahaan publik yang terdaftar dalam sampel diukur dengan Integrated Reporting Index (IRI) (Lipunga, 2015). IRI diukur dengan memberikan skor 1 untuk setiap indikator IR yang telah diterapkan oleh perusahaan dan skor 0 apabila elemen IR tidak diterapkan oleh perusahaan.…”

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Pengaruh Corporate Governance Terhadap Luas Pengungkapan Integrated Reporting dan Implikasinya terhadap Nilai Perusahaan

2020

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The objective of this study is to analyze the effect of corporate governance on the extent of integrated reporting (IR) disclosure and its implications for corporate value in public companies for the 2017-2018 period. Corporate governance is proxied by the proportion of independent commissioners, audit committee expertise, frequency of audit committee meetings, institutional ownership, and foreign ownership.The results showed a significant positive effect on the frequency of audit committee meetings on IR disclosure area. Meanwhile, there is no influence of the proportion of independent commissioners, audit committee expertise, institutional and foreign ownership on the extent of IR disclosure. Other findings also reveal that there is no influence of IR disclosure on corporate value. For managers, this research implies IR disclosure to improve company performance. For investors, IR are expected to help in making investment decisions. Keywords: Integrated Reporting; Corporate Governance; Corporate Value.

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“…The independent variables are the IR eight content elements stated in International IR Framework (IIRC, 2013). It is measured by IR Index (IRI), calculation of IRI is consistent to the Lipunga (2015), adopting the following formula: 42 is over 0.1, while Variance Inflation Factor (VIF) of independent variables are within the range of 1 to 10 (Hair et al, 2009;Gujarati & Porter, 2009).…”

Section: Independent Variablementioning

confidence: 99%

Integrated Reporting and Financial Performance

Wen

Heong

Hooi

2017

MAR

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ABSTRACT Although the consciousness of Integrated Reporting (IR) is increasing within Malaysian companies, how IR creates value for their business is not completely understood. This paper attempts to investigate the potential contribution of IR implementation to the financial performance of the top 50 Malaysian public listed companies during the period of 2012 to 2015. The eight (8) IR content elements from the International Integrated Reporting Council (IIRC) framework are examined to predict the adoption rate of IR in relation to financial performance. This includes disclosure on organizational overview and external environment, governance, business model, risks and opportunities, strategy and resource allocation, performance, outlook, and basis of preparation and presentation. The data indicates that Malaysian PLCs reported more than 50% for every content element, except Basis of Preparation and Presentation (CE8). Data analysis indicates that among the eight (8) content elements, four (4) of them, namely governance, business model, risks and opportunities, and performance disclosure, have significant positive impact on financial performances. The finding of this paper provides insight into the contribution of IR in effecting the maintenance of business resilience and competitiveness in a fluctuating market. Therefore, this paper provides a significant impetus for implementation of IR among the Malaysian companies. Keywords: Integrated Reporting, International Integrated Reporting Council, Malaysian Public Listed Companies, Return on Assets, Return on Equity

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Integrated Reporting in Developing Countries: Evidence from Malawi

Cited by 30 publications

References 7 publications

The Journey towards Integrated Reporting in Bangladesh

The Journey towards Integrated Reporting in Bangladesh

Pengaruh Corporate Governance Terhadap Luas Pengungkapan Integrated Reporting dan Implikasinya terhadap Nilai Perusahaan

Integrated Reporting and Financial Performance

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