INTEGRATED REPORTING QUALITY ASSESSMENT

Dian Agustia; Dewi Sriani; Hendro Wicaksono; Lindawati Gani

doi:10.9770/jssi.2020.10.1(4)

INTEGRATED REPORTING QUALITY ASSESSMENT

Dian Agustia, Dewi Sriani, Hendro Wicaksono, Lindawati Gani

Department of Accounting

Research output: Contribution to journal › Article › peer-review

9 Citations (Scopus)

Abstract

This research aims to investigate the integrated reporting (IR)quality on European firms and whether there is an improvement on (IR)quality from 2016 to 2017. Using 63 firms in the period of 2016 and 2017, the content analysis method then applied to evaluate the quality of 126 integrated reports. This results then used to investigate whether there is an improvement of the integrated reporting quality from 2016 to 2017. The research findings show that the European firms, on average, published a moderate quality of integrated report. There is also improvement in integrated reporting quality from 2016 to 2017, but partially only, especially for readibility and clarity of document and content element area.

Original language	English
Pages (from-to)	47-59
Number of pages	13
Journal	Journal of Security and Sustainability Issues
Volume	10
Issue number	1
DOIs	https://doi.org/10.9770/jssi.2020.10.1(4)
Publication status	Published - Sept 2020

Keywords

European firms
Integrated reporting
quality

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

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10.9770/jssi.2020.10.1(4)

Cite this

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abstract = "This research aims to investigate the integrated reporting (IR)quality on European firms and whether there is an improvement on (IR)quality from 2016 to 2017. Using 63 firms in the period of 2016 and 2017, the content analysis method then applied to evaluate the quality of 126 integrated reports. This results then used to investigate whether there is an improvement of the integrated reporting quality from 2016 to 2017. The research findings show that the European firms, on average, published a moderate quality of integrated report. There is also improvement in integrated reporting quality from 2016 to 2017, but partially only, especially for readibility and clarity of document and content element area.",

keywords = "European firms, Integrated reporting, quality",

author = "Dian Agustia and Dewi Sriani and Hendro Wicaksono and Lindawati Gani",

note = "Funding Information: The authors would like to thank the editor and anonymous reviewers for their supportive comments and suggestions. The authors received no direct funding for this research. Copyright: Copyright 2020 Elsevier B.V., All rights reserved.",

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AU - Sriani, Dewi

AU - Wicaksono, Hendro

AU - Gani, Lindawati

N1 - Funding Information: The authors would like to thank the editor and anonymous reviewers for their supportive comments and suggestions. The authors received no direct funding for this research. Copyright: Copyright 2020 Elsevier B.V., All rights reserved.

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N2 - This research aims to investigate the integrated reporting (IR)quality on European firms and whether there is an improvement on (IR)quality from 2016 to 2017. Using 63 firms in the period of 2016 and 2017, the content analysis method then applied to evaluate the quality of 126 integrated reports. This results then used to investigate whether there is an improvement of the integrated reporting quality from 2016 to 2017. The research findings show that the European firms, on average, published a moderate quality of integrated report. There is also improvement in integrated reporting quality from 2016 to 2017, but partially only, especially for readibility and clarity of document and content element area.

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INTEGRATED REPORTING QUALITY ASSESSMENT

Abstract

Keywords

UN SDGs

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