Abstract
This study is aimed at investigating the value relevance of integrated reporting from the perspective of Indonesian investors using an experimental study. Currently not many companies in Indonesia publish integrated reporting, probably due to the lack of demands from domestic investors. To know whether such report can impact the investment decisions and result in a more accurate forecast of shareprice, an experiment was conducted on 80 MBA students as surrogates for investors. The results show that integrated reporting play an important role in the investment decisions and increase the forecast of share price. The results highlight the potential role to be played by the integrated reporting in an emerging market context, and hence, a policy implication can be supported to accelerate the implementation of integrated reporting in Indonesia.
| Original language | English |
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| Publication status | Published - 2017 |
| Event | International Conference on Business and Management Research in Science, Technology and Management 2017 - SG, Singapore, Singapore Duration: 1 Jan 2017 → … |
Conference
| Conference | International Conference on Business and Management Research in Science, Technology and Management 2017 |
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| Country/Territory | Singapore |
| City | Singapore |
| Period | 1/01/17 → … |
Keywords
- integrated reporting, experiment, investors, forecast.