Publication:
IMPACT OF INTEGRATED REPORTING DISCLOSURE ON ACCOUNTING-BASED PERFORMANCE OF ASIAN LISTED COMPANIES

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dc.citedby0
dc.contributor.authorQian G.en_US
dc.contributor.authorSapingi R.en_US
dc.contributor.authorHusin N.M.en_US
dc.contributor.authorid58906464400en_US
dc.contributor.authorid57217068670en_US
dc.contributor.authorid55152658600en_US
dc.date.accessioned2024-10-14T03:19:48Z
dc.date.available2024-10-14T03:19:48Z
dc.date.issued2023
dc.description.abstractThis study aims to examine the relationship between the quality of integrated reporting (IR) disclosure and firm performance in Asia listed companies. An integrated report score based on eight content elements taken from the IIRC framework was used to assess the quality of the IR disclosures of 90 Asian companies in 2019. Firm performance is evaluated using accounting-based measures such as return on assets (ROA) and return on equity (ROE). This study used a positivist research approach, the results show that the quality of IR disclosure of listed companies in Asia is sufficient. The study found a significant positive relationship between IR disclosure quality and ROA & ROE. It shows that the higher the quality of IR disclosure, the better the economic benefits of the company. The main practical implications of this study focus on calling for improved quality of IR issued by listed companies in Asia, as it provides evidence for a higher degree of financial performance achieved through high-quality disclosure of IR. � 2023, Universiti Malaysia Sarawak. All rights reserved.en_US
dc.description.natureFinalen_US
dc.identifier.ArtNo23
dc.identifier.doi10.33736/ijbs.6418.2023
dc.identifier.epage1358
dc.identifier.issue3
dc.identifier.scopus2-s2.0-85185929615
dc.identifier.spage1344
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85185929615&doi=10.33736%2fijbs.6418.2023&partnerID=40&md5=95812e81a4f8fe9de1e5939194c7ebff
dc.identifier.urihttps://irepository.uniten.edu.my/handle/123456789/34440
dc.identifier.volume24
dc.pagecount14
dc.publisherUniversiti Malaysia Sarawaken_US
dc.relation.ispartofAll Open Access
dc.relation.ispartofGold Open Access
dc.sourceScopus
dc.sourcetitleInternational Journal of Business and Society
dc.subjectAsian
dc.subjectDisclosure Quality
dc.subjectFirm Performance
dc.subjectIntegrated Report
dc.titleIMPACT OF INTEGRATED REPORTING DISCLOSURE ON ACCOUNTING-BASED PERFORMANCE OF ASIAN LISTED COMPANIESen_US
dc.typeArticleen_US
dspace.entity.typePublication
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