Integrated Reporting in Southeast Asia: Does Value Creation Work?

Arie Pratama, Winwin Yadiati, Nanny Dewi Tanzil and Jadi Suprijadi

Academic Journal of Interdisciplinary Studies, 2021, vol. 10

Abstract: This study describes the factors affecting the quality of integrated reporting (IR) disclosure and how the disclosures affect firm value. This study employed quantitative methods with secondary data. This study sample includes 1,900 firms from 2016 to 2018. Descriptive statistics, cluster analysis, and structural equation modeling path analysis were used to describe the development. This study showed that the IR implementation in five countries currently has an adequate score. Hypothesis testing showed that three factors influenced the size of IR disclosures and the disclosures influence the firm value. This study implies that although IR in the current and future will be a role model for corporate reporting, Southeast Asian firms still need to strengthen the quality of IR. This study contributes to the current development and description of IR, which is limited because of its recent introduction, in five countries: Indonesia, Malaysia, Philippines, Singapore, and Thailand.

Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:bjz:ajisjr:2111

DOI: 10.36941/ajis-2021-0123

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