IMPACT OF INTEGRATED REPORTING DISCLOSURE ON ACCOUNTING-BASED PERFORMANCE OF ASIAN LISTED COMPANIES

• Main Authors: Qian G., Sapingi R., Husin N.M.
• Other Authors: 58906464400
• Format: Article
• Published: Universiti Malaysia Sarawak 2024
• Subjects: Asian; Disclosure Quality; Firm Performance; Integrated Report

This study aims to examine the relationship between the quality of integrated reporting (IR) disclosure and firm performance in Asia listed companies. An integrated report score based on eight content elements taken from the IIRC framework was used to assess the quality of the IR disclosures of 90 A...