INTEGRATED REPORTING QUALITY ASSESSMENT

Dian Agustia, Dewi Sriani, Hendro Wicaksono, Lindawati Gani

Research output: Contribution to journalArticlepeer-review

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 languageEnglish
Pages (from-to)47-59
Number of pages13
JournalJournal of Security and Sustainability Issues
Volume10
Issue number1
DOIs
Publication statusPublished - Sep 2020

Keywords

  • European firms
  • Integrated reporting
  • quality

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