Examining the association between quality of integrated reports and corporate characteristics
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Date
2019
Authors
Iredele, O.O.
Journal Title
Journal ISSN
Volume Title
Publisher
Elsevier
Abstract
This paper examines the quality of integrated reports of listed firms in South Africa and the associated factors.
Data were obtained from a sample comprising 100 firm-year observations of 20 companies in Johannesburg Stock
Exchange over the period (2013–2017). Analysis of data involves descriptive statistics, spearman rank correlation
analysis and Kruskal-Wallis H test. The result shows a significant relationship between the quality and length of
integrated reports. Firms vary in the level of quality of their integrated reports on the account of differences in
profitability, board size, gender and firm size. No significant relationship was found between quality of integrated
reports and leverage. The result of this study indicates that the length of the integrated report signals the level of
quality of such report, which may be necessary in disclosing all material matters to satisfy the needs of a wide
range of stakeholders
Description
Integrated reporting
Keywords
Business , Quality of Integrated reports , International integrated reporting framework , Corporate characteristics , South Africa
Citation
Iredele, O.O (2019). Examining the association between quality of integrated reports and corporate characteristics. Heliyon, 5(7), https://doi.org/10.1016/j.heliyon.2019.e01932.