Integrated Reporting: Current Trends in Financial Reporting

Joshi, Prem Lal

doi:10.35248/2472-114x.18.6.177

Cited by 9 publications

(9 citation statements)

References 28 publications

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“…It was also stated by Hoque [9] that stakeholders find it difficult to use the information disclosed, because it requires integrated reporting that unites the financial and non-financial measures in one report. In line with this, Joshi [11] also suggested that the company's financial reporting has grown rapidly, because it increased the stakeholders' demand for transparent and non-financial information. Cosma et al [5] also stated their findings that the stock market reacted positively to the announcement of awards, and the value was attributed by shareholders to the quality of integrated reporting.…”

Section: Resultsmentioning

confidence: 93%

“…Hoque [9] argued that many stakeholders cannot use the information disclosed because of the separation of reports, therefore the integrated reporting combines financial and non-financial measures into one report. Joshi [11] argued that the corporate financial reporting has developed rapidly due to the increasing demand of stakeholders for transparent and non-financial information. Cosma et al [5] found that the stock market reacts positively to the announcement of awards, the value attributed by shareholders to IR quality remains growing over time and very high among non-financial companies.…”

Section: Literature Reviewmentioning

confidence: 99%

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The Accounting Educators’ Perceptions of Integrated Reporting

Elizabeth¹,

Trisnawati²,

Indrajati³

2021

Proceedings of the Ninth International Conference on Entrepreneurship and Business Management (ICEBM 2020)

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Given the large number of financial and non-reporting information of financial services that are presented today, Integrated Reporting (IR) is seen as a solution to users for decision makings. This research was conducted descriptively in investigating the accounting educators' perceptions of integrated reporting. The specific purpose of this research is to describe the opportunities & benefits as well as the challenges & disadvantages of integrated reporting in the accounting educators' points of view. This research used SPSS version 20 for data analysis purpose based on the data from 49 accounting educators in 2020. The results of this study illustrate the accounting educators' perceptions of the implementation of integrated reporting, which shows that there are significant differences between the Average Opportunities and Benefits (AVEPM) and Challenges & Disadvantages (AVETK). The conclusion is that the Average Opportunities and Benefits of integrated reporting implementation (AVEPM) is greater than the Average Challenges and Disadvantages of integrated reporting implementation (AVETK).

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Section: Resultsmentioning

confidence: 93%

Section: Literature Reviewmentioning

confidence: 99%

The Accounting Educators’ Perceptions of Integrated Reporting

Elizabeth¹,

Trisnawati²,

Indrajati³

2021

Proceedings of the Ninth International Conference on Entrepreneurship and Business Management (ICEBM 2020)

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“…Trust and reputation are crucial aspects that can affect the company's value (Deloitte, 2015). The integrated reporting process through IR requires managers to explain how the organization's strategy, governance, performance, and prospects lead to value creation in the context of its external environment in the short, medium, and long term (Joshi, 2019). The company's efforts to disclose more information through IR can be a company strategy to gain legitimacy for the policies taken, one of which is an aggressive tax avoidance policy (Dosinta et al, 2018).…”

Section: Discussionmentioning

confidence: 99%

Tax Aggressiveness, Fair Value Accounting, Debt Maturity: Does Integrated Reporting Matter?

Pamungkas

2022

Jurnal Akuntansi

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This study investigates the association between tax aggressiveness, fair value accounting and debt maturity and whether Integrated Reporting (IR) moderates those relationships. This study's methodology is a quantitative approach with multiple linear regression models and panel data. The sample employed in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX). The type of data used is secondary data sourced from financial statements and annual reports from 2016 to 2020. The sample selection using a purposive sampling method with the number of samples amounted to 595 firm-year observations. This study suggests that tax aggressiveness and fair value accounting have an inverse association with debt maturity. However, IR failed to weaken the negative impact of extensive fair value accounting on debt maturity. The Financial Services Authority (OJK) can consider this study to improve supervision and regulation for better creditor protection through the company's optimal debt maturity policy.

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“…According to Guidry and Patten (2012), VDT is used by firms that want to make material information readily available to investors for decision-making. Thus, management of firms usually uses VDT as a theoretical basis in minimising information asymmetry to investors and other stakeholders (Joshi, 2018). Therefore, to reduce information asymmetry, companies need to disclose non-financial information in addition to financial information to align the interest of the parties.…”

Section: Literature Reviewmentioning

confidence: 99%

Sustainability reporting and market value growth of quoted companies in Nigeria

Taiwo

Owowlabi

Adedokun

et al. 2021

JFRA

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Purpose This study aims to examine the effect of sustainability reporting on market value growth (MVG) of quoted companies in Nigeria. The corporate reporting system has evolved, and this study examined how it influences the perception of investors. Design/methodology/approach This study adopted an ex post facto research design with 167 listed firms as the population. A total of 28 quoted firms were chosen with the use of purposive sampling. Data from 2009 to 2018 were obtained from secondary sources. Content analysis was used as a tool to analyse the disclosures in sustainability reports. The model was estimated using pooled ordinary least square (multivariate regression). Company age and financial leverage were used as control variables. Findings This study found that the compliance level of the sampled firms with sustainability reporting requirements for the four dimensions are below average, and sustainability reporting does not have a significant effect on MVG with Prob. (F-stat) of 0.7212 > 0.05. Therefore, this study recommends that management should intensify efforts in ensuring maximum compliance with the sustainability reporting guideline of Global Reporting Initiative to reflect in their market value and ensure its growth. Originality/value To the best of the authors’ knowledge, this study is the original idea of the authors, although references were made to previous related study but it is a unique research work of its own. The work contained in this paper (in full and part) has not been previously submitted to any other journal for publication.

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Integrated Reporting: Current Trends in Financial Reporting

Cited by 9 publications

References 28 publications

The Accounting Educators’ Perceptions of Integrated Reporting

The Accounting Educators’ Perceptions of Integrated Reporting

Tax Aggressiveness, Fair Value Accounting, Debt Maturity: Does Integrated Reporting Matter?

Sustainability reporting and market value growth of quoted companies in Nigeria

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