The Patterns of Integrated Reporting:  a Comparative Study of Companies Listed on the Johannesburg Stock Exchanges and Indonesia Stock Exchanges

Chariri, Anis

doi:10.22219/jrak.v9i1.8248

Cited by 8 publications

(10 citation statements)

References 28 publications

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“…Based on the results of hypothesis testing, the presentation of IR did not succeed in weakening the negative association between fair value accounting and debt maturity. Although the presentation of IR can be a good strategy for companies to gain legitimacy, voluntary disclosure of non-numerical information according to the IR concept does not provide more value for creditors and investors (Chariri, 2019). The implementation of integrated thinking under the IR concept is still in its early stages and has not been widely adopted by most companies in Indonesia (Dosinta and Brata, 2020).…”

Section: Discussionmentioning

confidence: 99%

Tax Aggressiveness, Fair Value Accounting, Debt Maturity: Does Integrated Reporting Matter?

Pamungkas

2022

Jurnal Akuntansi

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This study investigates the association between tax aggressiveness, fair value accounting and debt maturity and whether Integrated Reporting (IR) moderates those relationships. This study's methodology is a quantitative approach with multiple linear regression models and panel data. The sample employed in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX). The type of data used is secondary data sourced from financial statements and annual reports from 2016 to 2020. The sample selection using a purposive sampling method with the number of samples amounted to 595 firm-year observations. This study suggests that tax aggressiveness and fair value accounting have an inverse association with debt maturity. However, IR failed to weaken the negative impact of extensive fair value accounting on debt maturity. The Financial Services Authority (OJK) can consider this study to improve supervision and regulation for better creditor protection through the company's optimal debt maturity policy.

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Section: Discussionmentioning

confidence: 99%

Tax Aggressiveness, Fair Value Accounting, Debt Maturity: Does Integrated Reporting Matter?

Pamungkas

2022

Jurnal Akuntansi

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Section: Introductionmentioning

confidence: 99%

“…As one of the first countries to impose <IR> as a quasi-mandatory requirement (De Villiers et al , 2017) and one of the first countries to successfully implement <IR> (Chariri, 2019) for certain types of organisations, ideally positions South Africa at the forefront of the global <IR> movement. South Africa’s global leadership in <IR>, therefore makes it an appropriate country to investigate this phenomenon (Chariri, 2019; De Villiers et al , 2017). Moreover, Ackers (2017) observation that the global mining industry has always been at the forefront of adopting CSR initiatives to mitigate its adverse operational impacts, therefore represents an ideal industry for the study.…”

Section: Introductionmentioning

confidence: 99%

The impact of the integrated reporting framework on corporate social responsibility (CSR) disclosures – the case of South African mining companies

Ackers

Grobbelaar

2021

SRJ

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Purpose Despite initially being lauded as a revolutionary approach for companies to account to all stakeholders, the shareholder orientation of the international integrated reporting (<IR>) framework gave rise to questions about whether integrated reports would still sufficiently disclose pertinent corporate social responsibility (CSR) information. This paper aims to investigate the extent to which the <IR> framework has impacted the CSR disclosures contained in integrated reports of South African mining companies. Design/methodology/approach The study deployed a mixed methods research approach, involving thematic content analysis of the CSR disclosures contained in the integrated reports of mining companies with primary listings on the Johannesburg Stock Exchange. The resultant qualitative data were subsequently analysed using a T-test of difference. Findings The study observes that the release of the <IR> framework appears to have had a limited impact on the CSR disclosures in the integrated reports of most companies included in the study. However, where significant differences were identified, the CSR disclosures of some companies were positively impacted after the release of the <IR> framework, whilst others were negatively impacted. Research limitations/implications As South Africa is acknowledged as a leader in the global <IR> movement, the paper’s observations have global relevance and suggest that the fundamental principles of <IR> should be reconsidered to improve the alignment with stakeholders’ information needs, as originally conceived. Originality/value Despite the shareholder orientation of the <IR> framework, the global mining industry is acknowledged as being at the forefront of implementing CSR interventions to mitigate the adverse impacts of their operations on stakeholders, supporting a stakeholder orientation. As the adoption of <IR> continues to gain traction around the world, this paper’s contribution is that it represents one of the few papers to use the global reporting initiative G4 indicators to specifically examine the impact of <IR> framework on the CSR disclosures on the South African mining industry, where both <IR> and CSR reporting are quasi-mandatory disclosure requirements.

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“…As the first country where integrated reporting has become a quasi-mandatory requirement for certain types of organisations (Ackers and Eccles, 2015), has given South Africa the opportunity to successfully implemented integrated reporting (Chariri, 2019). This paper extends the mandatory discourse, by arguing that similarly to Johannesburg Stock Exchange listed companies, South African SOEs too, are also obliged to produce integrated reports.…”

Section: Introductionmentioning

confidence: 99%

The adoption of integrated reporting by state-owned enterprises (SOEs) – an international comparison

Ackers

Adebayo

2021

SRJ

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Purpose This paper aims to establish the extent to which South African state-owned entities (SOEs), where integrated reporting is a quasi-mandatory reporting requirement, have incorporated the principles of the international integrated reporting framework. These identified South African SOE reporting practices are compared with the ‘integrated reporting’ related disclosures of SOEs in selected countries, where integrated reporting remains voluntary. Design/methodology/approach This paper deploys a qualitative research approach, to thematically analyse the content of publicly available annual or integrated reports of South Africa SOEs, as the primary country of analysis, with those of their counterparts in five purposively selected countries. The relative scores for the SOEs of each country is calculated using a disclosure index derived from the international integrated reporting framework principles. Findings The paper found that despite being a quasi-mandatory reporting requirement, not all South African SOEs complied with all the international integrated reporting framework principles. Accepting the assertion that integrated reporting enhances organisational transparency and accountability, the accountability disclosure practices of South African SOEs appear more comprehensive than their counterparts in other countries. Originality/value Extant research into integrated reporting has primarily focussed on the profit-seeking private sector, with limited research into its applicability in the public sector. This paper attempts to address this paucity by examining aspects of integrated reporting by South African SOEs, which are then compared to accountability reporting practices in other countries.

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The Patterns of Integrated Reporting: a Comparative Study of Companies Listed on the Johannesburg Stock Exchanges and Indonesia Stock Exchanges

Cited by 8 publications

References 28 publications

Tax Aggressiveness, Fair Value Accounting, Debt Maturity: Does Integrated Reporting Matter?

Tax Aggressiveness, Fair Value Accounting, Debt Maturity: Does Integrated Reporting Matter?

The impact of the integrated reporting framework on corporate social responsibility (CSR) disclosures – the case of South African mining companies

The adoption of integrated reporting by state-owned enterprises (SOEs) – an international comparison

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