Determinants of Integrated Reporting Quality of Financial Firms
Despite existing studies on the determinants of integrated reporting quality, such studies are rare in the financial sector. This study aims to investigate the determinants of the integrated reporting quality of financial firms. More specifically, the influence of firm size, firm age, profitability...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Ikatan Akuntan Indonesia
2022-05-01
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| Series: | The Indonesian Journal of Accounting Research |
| Subjects: | |
| Online Access: | https://ijar-iaikapd.or.id/index.php/ijar/article/view/611 |
| Summary: | Despite existing studies on the determinants of integrated reporting quality, such studies are rare in the financial sector. This study aims to investigate the determinants of the integrated reporting quality of financial firms. More specifically,
the influence of firm size, firm age, profitability, auditor size, length of an integrated report, institutional quality, and economic development on integrated reporting quality. The data for this study was obtained from a sample of 18 financial firms across 18 countries for the period 2013 to 2019, with a total of 106 firm-year observations. Using content analysis, an integrated reporting index was developed for this research which was then used to measure integrated reporting quality for each firm year. The research findings reveal that the integrated reporting quality of financial firms is positively
influenced by firm age, length of an integrated report, and institutional quality. However, this study reveals that firm size, profitability, leverage, auditor size, and economic development have no significant influence on the integrated reporting quality of financial firms. This study contributes to the scarce literature on the determinants of integrated reporting quality in the financial sector. |
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| ISSN: | 2086-6887 2655-1748 |