Determinants of integrated reporting quality: a case study from India

Suman Devarapalli, Lalita Mohan Mohapatra and Ranjitha Ajay

International Journal of Management Practice, 2025, vol. 18, issue 2, 192-214

Abstract: This study investigates the impact of financial and other factors, including profitability, firm value, board size, firm size, and the influence of COVID, on the quality of integrated reporting (IR). The sample comprises 46 listed Indian corporates observed over a three-year period (2019-2021). A scoring system was devised to assess IR quality through content analysis of annual reports. Empirical estimation employed pooled ordinary least square, fixed effect, and random effect models. The findings revealed no significant relationship between profitability, firm value, and IR quality. However, board size, firm size, and the COVID dummy variable exhibited a positive impact on IR quality. Robustness checks provided further support to the panel regression estimates.

Keywords: integrated reporting; profitability; firm value; Tobin Q; COVID dummy; India. (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.inderscience.com/link.php?id=144799 (text/html)
Access to full text is restricted to subscribers.

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:ids:ijmpra:v:18:y:2025:i:2:p:192-214

Access Statistics for this article

More articles in International Journal of Management Practice from Inderscience Enterprises Ltd
Bibliographic data for series maintained by Sarah Parker ().