Integrated reporting and financial performance (evidence from Malaysia) / Luk Pui Wen, Angeline Yap Kiew Heong and Simon Lim Chee Hooi.

• Main Authors: Luk, Pui Wen, Yap, Angeline Kiew Heong, Lim, Simon Chee Hooi
• Format: Article
• Language: English
• Published: Accounting Research Institute (ARI), Universiti Teknologi MARA (UiTM) 2017
• Subjects: Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure
• Online Access: http://ir.uitm.edu.my/id/eprint/30272/1/30272.pdf; http://ir.uitm.edu.my/id/eprint/30272/

Although the consciousness of Integrated Reporting (IR) is increasing within Malaysian companies, how IR creates value for their business is not completely understood. This paper attempts to investigate the potential contribution of IR implementation to the financial performance of the top 50 Malays...