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Integrated reporting: Challenges, benefits and the research agenda

This paper aims to explain the significance of Integrated Reporting (IR) for an organisation's survival and sustainability. It reviews and deliberates the level of importance of IR generally and in Malaysia; the readiness of Malaysia in addressing the next step of post International Financial R...

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Main Authors: Jaspal, S. J. S. *, Mohamad, S., Kamaljeet, K.
Format: Article
Published: Primrose Hall Publishing Group 2019
Online Access:http://eprints.sunway.edu.my/1424/
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spelling my.sunway.eprints.14242020-10-08T01:16:47Z http://eprints.sunway.edu.my/1424/ Integrated reporting: Challenges, benefits and the research agenda Jaspal, S. J. S. * Mohamad, S. Kamaljeet, K. This paper aims to explain the significance of Integrated Reporting (IR) for an organisation's survival and sustainability. It reviews and deliberates the level of importance of IR generally and in Malaysia; the readiness of Malaysia in addressing the next step of post International Financial Reporting Standards (IFRS) convergence; and the extent of effort towards IR in Malaysia. This paper attempts to enrich insights into the domain of IR and its interpolation with the underlying assumption of going concern in accounting. The stand taken by regulators, the benefits of IR and views that oppose IR are discussed and set the platform for the research agenda in the IR domain. Primrose Hall Publishing Group 2019 Article PeerReviewed Jaspal, S. J. S. * and Mohamad, S. and Kamaljeet, K. (2019) Integrated reporting: Challenges, benefits and the research agenda. International Journal of Innovation, Creativity and Change, 7 (8). ISSN 2201-1315
institution Sunway University
building Sunway Campus Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Sunway University
content_source Sunway Institutional Repository
url_provider http://eprints.sunway.edu.my/
description This paper aims to explain the significance of Integrated Reporting (IR) for an organisation's survival and sustainability. It reviews and deliberates the level of importance of IR generally and in Malaysia; the readiness of Malaysia in addressing the next step of post International Financial Reporting Standards (IFRS) convergence; and the extent of effort towards IR in Malaysia. This paper attempts to enrich insights into the domain of IR and its interpolation with the underlying assumption of going concern in accounting. The stand taken by regulators, the benefits of IR and views that oppose IR are discussed and set the platform for the research agenda in the IR domain.
format Article
author Jaspal, S. J. S. *
Mohamad, S.
Kamaljeet, K.
spellingShingle Jaspal, S. J. S. *
Mohamad, S.
Kamaljeet, K.
Integrated reporting: Challenges, benefits and the research agenda
author_facet Jaspal, S. J. S. *
Mohamad, S.
Kamaljeet, K.
author_sort Jaspal, S. J. S. *
title Integrated reporting: Challenges, benefits and the research agenda
title_short Integrated reporting: Challenges, benefits and the research agenda
title_full Integrated reporting: Challenges, benefits and the research agenda
title_fullStr Integrated reporting: Challenges, benefits and the research agenda
title_full_unstemmed Integrated reporting: Challenges, benefits and the research agenda
title_sort integrated reporting: challenges, benefits and the research agenda
publisher Primrose Hall Publishing Group
publishDate 2019
url http://eprints.sunway.edu.my/1424/
_version_ 1680323436380946432
score 13.214268

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