Implementation of integrated reporting: a cross-countries' study

Bambang Tjahjadi (), Iman Harymawan () and Nur Sigit Warsidi ()
Additional contact information
Bambang Tjahjadi: Airlangga University, Indonesia
Iman Harymawan: Airlangga University, Indonesia
Nur Sigit Warsidi: Financial Services Authority of Indonesia, Indonesia

Entrepreneurship and Sustainability Issues, 2020, vol. 7, issue 4, 2832-2850

Abstract: This study aims to provide a comprehensive comparative study about the implementation of integrated reporting in four countries, Indonesia, South Africa, Japan, and Singapore. Using content analysis, we document that, in terms of elements of integrated report content firms listed in the two countries in which integrated reports are not mandatory, Japan and Singapore, are equal with South Africa, which requires its listed firms to publish integrated report. We also document that, in Indonesia, the five firms selected are shown to outline most of the elements of integrated reporting content and its principles guidelines even though it's not comprehensive.

Keywords: integrated reporting; Indonesia; value creation; investment information (search for similar items in EconPapers)
JEL-codes: G32 G34 M40 M41 M42 (search for similar items in EconPapers)
Date: 2020
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://jssidoi.org/jesi/uploads/articles/28/Tjahj ... scountries_study.pdf (application/pdf)
https://jssidoi.org/jesi/article/556 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ssi:jouesi:v:7:y:2020:i:4:p:2832-2850

DOI: 10.9770/jesi.2020.7.4(17)

Access Statistics for this article

Entrepreneurship and Sustainability Issues is currently edited by Manuela Tvaronaviciene

More articles in Entrepreneurship and Sustainability Issues from VsI Entrepreneurship and Sustainability Center
Bibliographic data for series maintained by Manuela Tvaronaviciene ().