Examining the association between quality of integrated reports and corporate characteristics

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dc.contributor.authorIredele, O.O.
dc.date.accessioned2022-01-12T04:48:53Z
dc.date.available2022-01-12T04:48:53Z
dc.date.issued2019
dc.descriptionIntegrated reportingen_US
dc.description.abstractThis 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 stakeholdersen_US
dc.description.sponsorshipUniversity of Johannesburg, South Africaen_US
dc.identifier.citationIredele, 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.en_US
dc.identifier.urihttps://ir.unilag.edu.ng/handle/123456789/10115
dc.language.isoen_USen_US
dc.publisherElsevieren_US
dc.subjectBusinessen_US
dc.subjectQuality of Integrated reportsen_US
dc.subjectInternational integrated reporting frameworken_US
dc.subjectCorporate characteristicsen_US
dc.subjectSouth Africaen_US
dc.titleExamining the association between quality of integrated reports and corporate characteristicsen_US
dc.typeArticleen_US
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