Unveiling the Impact of Firm Characteristics on Integrated Reporting Practices

Jaya Kumar Shanmugam, Marjan Mohd Noor, Roshima Haji Said, Sambas Ade Kesuma, Muhammad Faris Saharuddin and Wan Kamarul Hazim Wan Ya
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Jaya Kumar Shanmugam: Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Kedah
Marjan Mohd Noor: Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Perlis
Roshima Haji Said: Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Kedah
Sambas Ade Kesuma: Accounting Department, Faculty of Economics and Business Universitas Sumatera Utara
Muhammad Faris Saharuddin: Faris & Co
Wan Kamarul Hazim Wan Ya: Kumpulan Ladang-ladang Perbadanan Kedah Sdn Bhd

International Journal of Research and Innovation in Social Science, 2024, vol. 8, issue 9, 3266-3276

Abstract: In recent years, there has been an increase in the number of research papers on integrated reporting. Integrated reporting improves how companies analyse, plan, and report on their financial performance and offers insights into their potential futures through a multi-capital and value-creation perspective. In this study, a variety of reputable journals were consulted for published research studies on firm characteristics and integrated reporting. This study examined the impact of firm characteristics on integrated reporting. The firm characteristics in this study include firm size, growth, profitability, and governance. Moreover, this study also examines the positive or negative relationship between firm characteristics and integrated reporting. In this study, three measures, including total asset value, net operating income, or market capitalization can be used to analyse the relationship between firm size and integrated reporting. Firm growth can be evaluated by looking at a company’s financial performance and long-term value creation. Besides that, in integrated reporting, profitability is frequently assessed about the company’s influence on numerous stakeholders and its capacity to build long-term value. Finally, corporate governance and integrated reporting share a common goal of fostering disclosure, accountability, and ethical behaviour inside organizations.

Date: 2024
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