INTEGRATED REPORTING FOR INDONESIAN INVESTORS? AN EXPERIMENTAL STUDY OF THE VALUE RELEVANCE

Research output: Contribution to conferencePaperpeer-review

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 languageEnglish
Publication statusPublished - 2017
EventInternational Conference on Business and Management Research in Science, Technology and Management 2017 - SG, Singapore, Singapore
Duration: 1 Jan 2017 → …

Conference

ConferenceInternational Conference on Business and Management Research in Science, Technology and Management 2017
CountrySingapore
CitySingapore
Period1/01/17 → …

Keywords

  • integrated reporting, experiment, investors, forecast.

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