Integrated Reporting Quality: Institutional Antecedents And Consequence On Firm Performance
Integrated reporting (IR) is a novel concept of corporate reporting which has drawn immense interest among academics, practitioners, and regulators over the last decade. Primarily using institutional theory, this study endeavours to examine a set of institutional isomorphic influences towards IR qua...
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| Format: | Thesis |
| Language: | English |
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2022
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| Online Access: | http://eprints.usm.my/59807/1/Pages%20from%20WONG%20KAR%20SHUN%20-%20TESIS.pdf |
| Summary: | Integrated reporting (IR) is a novel concept of corporate reporting which has drawn immense interest among academics, practitioners, and regulators over the last decade. Primarily using institutional theory, this study endeavours to examine a set of institutional isomorphic influences towards IR quality and the role of board independence in moderating such influences. |
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