Perceptions of Corporate Executives in the Adoption and Implementation of Integrated Reporting : Evidence from Malaysia

Joshi, Prem Lal; Sallehhuddin, Abdullah; Munusamy, Predeeban

doi:10.17010/ijf/2018/v12i6/128114

Cited by 3 publications

(7 citation statements)

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“…Perceived usefulness: Technology acceptance theory, theory of planned behavior have shown that perceived usefulness represents administrator's confidence in the information provided by integrated reporting. Also, the empirical studies by Eccles and Saltzman (2011), Jensen and Berg (2012), Robertson and Samy (2015), Gunarathne and Senaratne (2017), Joshi et al (2018), Kurniawan (2018) all demonstrate that administrator's attitude about usefulness is positively related to the application of integrated reporting. On that basis, we build a scale of the "perceived usefulness" factor including: HI1: Integrated reporting is useful in providing information to administrators at all levels; HI2: Integrated reporting increases efficiency in business decision making; HI3: Integrated reporting is useful in finding funding sources for businesses; HI4: Integrated reporting is useful in product and service evaluation; HI5: Integrated reporting is essential and relevant for businesses.…”

Section: Research Measures and Research Hypothesismentioning

confidence: 95%

“…In Malaysia, Joshi et al (2018) studied the perception of chief executive officer (CEO), chief financial officer (CFO), financial controller, accounting department, integrated report audit based on foundation of technology acceptance theory, the theory of planned behavior. The research team surveyed 150 companies listed on the Bursa Stock Exchange.…”

Section: Research Overviewmentioning

confidence: 99%

“…This is reporting based on integrated thinking of many fields, showing the value created by a business over time, including short, medium and long term (Gunarathne and Senaratne, 2017). Integrated reporting is useful to all parties interested in an organization's ability to create value over time, including employees, customers, suppliers, business partners, local communities, legislators, administrators and policy-makers (Joshi et al, 2018). With its emergence, integrated reporting has solved the problem of information when provided, i.e.…”

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confidence: 99%

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Factors that affect the application of integrated report in listed companies in Vietnam

Kim Vu,

Bui,

Tran

2023

ARA

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PurposeThis study aims to apply the theory of planned behavior, the theory of stakeholders, the theory of technology acceptance to evaluate the factors that affect the application of integrated reporting in Vietnamese listed companies.Design/methodology/approachQuantitative research method was used through survey questionnaire. Research data is collected from 144 directors, accountants, administrators of companies listed on Vietnam stock market in the period 2020–2022. Multivariable regression analysis is performed with three independent variables: usefulness, ease of use and environmental influence. Dependent variable is intended to apply integrated report.FindingsResearch results show that all independent variables have a positive impact on the dependent variable. In particular, the environment influence variable has the largest impact (0.443), followed by the level of impact of Usefulness” variable and “Ease of use” variable are 0.243 and 0.241, respectively. The regression model manages to explain 52.8% of the impact of the factors on the application of integrated reports. An analysis of the differences between groups of enterprises by staff size and capital size is carried out, the results hereof show that large enterprises tend to apply more integrated reporting. From the research results, the authors propose recommendations to promote the application of integrated reporting in Vietnamese enterprises to gradually improve the quality of information disclosure, attract investment and accelerate international economic integration.Originality/valueThe study evaluates the current situation of integrated reporting of Vietnamese companies to understand the factors affecting the use of integrated reporting, from which to propose recommendations to promote the application of integrated reporting in Vietnamese enterprises to gradually improve the quality of information disclosure, attract investment and accelerate international economic integration.

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Section: Research Measures and Research Hypothesismentioning

confidence: 95%

Section: Research Overviewmentioning

confidence: 99%

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confidence: 99%

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Factors that affect the application of integrated report in listed companies in Vietnam

Kim Vu,

Bui,

Tran

2023

ARA

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“…In a developing country context, Joshi et al (2018)…”

Section: Ir Practices and Disclosuresmentioning

confidence: 99%

Gaining momentum: Towards integrated reporting practices in Gulf Cooperation Council countries

et al. 2020

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The study focuses on all nonfinancial companies representing four Gulf countries namely: Saudi Arabia, Kuwait, UAE and Qatar. It provides a comparative analysis of the extent of Integrated Reporting practices amongst 217 listed companies in 2013 and 2014. Design/methodology/approach: The sample comprises all nonfinancial companies listed on the respective stock markets. An integrated reporting index comprising 43 items was developed based on a review of the extant literature and the IIRC framework. A descriptive analysis follows which explores the extent of integrated reporting amongst the sample companies.Findings: The results indicate that the Integrated Reporting is still in an embryonic stage with companies listed on the UAE and Saudi Arabia stock exchanges taking the lead. The results show great variation amongst the surveyed companies which could reflect the voluntary nature of IR practices and the absence of a universallyrecognised framework that guides such practices, resulting in companies having discretion in terms of the nature and extent of their IR practices.Practical Implications: This paper provides evidence from the Gulf region with respect to the extent of integrated reporting practiced there, as the majority of prior studies focus on countries with developed capital markets. The results presented in this paper should therefore be of interest to regulators and standard-setters charged with developing accounting standards related to integrated reporting.Originality/value: To the best of the authors' knowledge this is the first study to investigate IR practices in the Middle East and North Africa region, so it could be regarded as an important step in understanding how this area of research is moving forward in developing countries context and should provide a springboard for future research in this area.

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“…It means that there is an increasing trend in the awareness of IR research [13], however; the contemporary state of IR research output is not well analyzed and synthesized. Some studies [14][15][16][17][18] have focused on reasons for IR, awareness, reported benefits, challenges, adoption rate of IR, and impact on profitability. Furthermore, IR implementation is also influenced by size and profitability [19].…”

Section: Literature Reviewmentioning

confidence: 99%

Integrated Reporting: Current Trends in Financial Reporting

Joshi¹

2019

Int J Account Res

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Corporate financial reporting has rapidly evolved because of stakeholders' increasing demands for transparent and non-financial information. Integrated reporting (IR), which merges financial and non-financial information in reporting and promotes integrated thinking, is increasingly used to meet such demand. The objective of this article is to analyze and synthesize the existing research, examines the current trends in research, and provides some issues for future research.

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Perceptions of Corporate Executives in the Adoption and Implementation of Integrated Reporting : Evidence from Malaysia

Cited by 3 publications

References 0 publications

Factors that affect the application of integrated report in listed companies in Vietnam

Factors that affect the application of integrated report in listed companies in Vietnam

Gaining momentum: Towards integrated reporting practices in Gulf Cooperation Council countries

Integrated Reporting: Current Trends in Financial Reporting

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