Voluntary disclosure with the International Integrated Reporting Council (IIRC) framework and value relevance

Voluntary disclosure with the International Integrated Reporting Council (IIRC) framework and value relevance

Research aims: This paper aims to investigate whether voluntary disclosure of integrated reports (IR) with the International Integrated Reporting Council (IIRC) framework influences value relevance in Indonesia. Design/Methodology/Approach: The data covered the period 2017-2022 of all manufacturing...

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Bibliographic Details
Main Authors: Asri Pangestika Lutfiani, Khoirul Fatah, Fadli Hudaya
Format: Article
Language:English
Published: Universitas Muhammadiyah Yogyakarta 2024-02-01
Series:Journal of Accounting and Investment
Subjects:
integrated reporting
value relevance
iirc’s framework
Online Access:https://journal.umy.ac.id/index.php/ai/article/view/19786

Internet

https://journal.umy.ac.id/index.php/ai/article/view/19786

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