Purpose The effects of integrated reporting quality (IRQ) have been debated in increasing
empirical studies. Several IRQ measures, different theoretical approaches and multiple …

A review of relevant academic studies has yielded a range of insights on integrated
reporting. This review aims to provide a comprehensive view of the strengths and …

Purpose This study aims to explore the extent of Intellectual Capital Disclosure (ICD) in the
annual reports of the top 50 listed Vietnamese companies. It assesses the influence of firm …

The main objective of the study is to examine the effect of board characteristics, such as
board independence, board diversity (BDv) and absence of chairman-duality, and …

This study aims to analyze the role to chief executive officer (CEO) in integrated reporting
(IR) adoption and whether growth opportunities moderate this role. This study is based on …

The study analyzes the factors influencing integrated reporting and its implications for firm
value with earnings quality as a moderating variable. The study was conducted on energy …

Despite several studies on the effect of financial performance in terms of profitability on stock
price, existing literature provides contradictory conclusions regarding this association …

Company value plays a significant role in investment decisions, company performance
assessment, and risk analysis. In addition, there is uncertainty or inconsistency in the …

Tujuan dilaksanakannya penelitian ini yakni moderasi dari kepemilikan manajerial pada
pengaruh yang diberikan umur perusahaan terhadap integrated reporting. Laporan …

Integrated Report merupakan bentuk pelaporan informasi keuangan yang diintegrasikan
dengan informasi non keuangan perusahaan. Penelitian ini bertujuan untuk mengkaji …