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Showing 1 to 3 of 3 for “"Integrated reporting quality"”.
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Evaluating integrated reporting quality, its determinants and its effect on sustainability in a mandatory reporting environment
… that among the three examined determinants of IR quality—political visibility, effective corporate governance and financial performance—on the JSE, political visibility is the best predictor. Also, the study finds evidence to support the assertion that IR affects sustainability. Moreover, IR …
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Combined assurance, firm reporting and market consequences: The mediating roles of Board monitoring intensity and integrated reporting quality
There have been changes in corporate reporting practice to meet the changing needs of the business environment and stakeholders, which aimed to improve corporate reporting and capital market performance of firms. Integrated reporting (IR) has evolved as the current corporate reporting framework to …
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DO COMPANY CHARACTERISTICS INFLUENCE THE QUALITY OF INTEGRATED REPORTING? A STUDY OF SOUTH AFRICAN JSE TOP 100 LISTED COMPANIES. LISTED COMPANIES
… a company’s corporate characteristics and the quality of its integrated report. The JSE Top 100 companies are used as the study population, with the Ernst & Young Excellence in Reporting ratings used as the framework for assessing integrated reporting quality. A multiple multivariate regression …