Firm Value and Integrated Reporting Quality of South African Listed Firms

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dc.contributor.authorMoloi, T
dc.contributor.authorIredele, O.O.
dc.date.accessioned2022-02-02T12:29:19Z
dc.date.available2022-02-02T12:29:19Z
dc.date.issued2020
dc.descriptionScholarly articlesen_US
dc.description.abstractIntegrated reporting is mandatory for companies listed on the Johannesburg Stock Exchange (JSE). Despite this requirement, companies still exercise discretion about what to disclose, and this gives rise to variation in quality of integrated reports released by these companies. Given the relevance of quality integrated reports to providers of capitals and the associated economic benefits, empirical study of this nature becomes necessary to establish this link in the South African context. The paper examines the value relevance of integrated reporting quality (IRQ) of South African listed firms. Specifically, if any difference exists in the value of firms with high IRQ and those with low IRQ. Integrated reporting <IR> began in South Africa, and the country has equally contributed significantly to its development worldwide. JSE listed companies that have been made to adopt this reporting system on “apply and explain” basis provides the setting for this study. The study utilises data for a sample comprising 100 firms - year observation of 20 firms listed on the JSE between 2013 and 2017. The variables used to determine IRQ were based on Ernst and Young Excellence in Integrated Reporting Awards annual rating. Other variable in the study includes Tobin’s Q as a measure of firm value. Data analysis involves descriptive statistics and independent sample t-test with the aid of IBM SPSS version 21. We find that there is a statistical significant difference (P < 0.10) in firm value on the account of difference in integrated reporting quality. This signals the value adding effect of IRQen_US
dc.description.sponsorshipUniversity of Johannesburg, South Africaen_US
dc.identifier.citationMoloi, T. & Iredele, O. (2020). Firm Value and Integrated Reporting Quality of South African Listed Firms. Academy of Strategic Management Journal. 19(1), 1-20en_US
dc.identifier.urihttps://ir.unilag.edu.ng/handle/123456789/10897
dc.language.isoenen_US
dc.publisherAllied Business Academiesen_US
dc.subjectFirm valueen_US
dc.subjectIntegrated reportsen_US
dc.subjectCorporate reportingen_US
dc.subjectListed firmsen_US
dc.subjectQualityen_US
dc.subjectJohannesburg Stock Exchangeen_US
dc.subjectResearch Subject Categories::SOCIAL SCIENCES::Social sciencesen_US
dc.titleFirm Value and Integrated Reporting Quality of South African Listed Firmsen_US
dc.typeArticleen_US
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