Citation
Jaffar, Nahariah and Mohd Noor, Azleen Shabrina and Selamat, Zarehan (2019) Integrated Report Content Elements Effecting Value Relevance of Publicly Listed Companies in Malaysia. International Journal of Innovation, Creativity and Change., 8 (6). pp. 303-318. ISSN 2201-1323
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Abstract
The aim of this study is twofold. Firstly, to examine the effect of voluntary disclosure of eight integrated report content elements on the value relevance of Malaysian companies’ corporate information. Secondly, to investigate differences in the value relevance of corporate information in pre and post-issuance periods of the Integrated Reporting (IR) Framework. Annual reports of 603 companies listed on the Main Market of Bursa Malaysia for the years 2012 and 2015 were examined. The results show a significant difference in the value relevance between the pre and post-issuance periods of the IR Framework. Nevertheless, the level of voluntary disclosure of the information related to the eight IR content elements does not significantly influence the value relevance of the corporate information of the companies. This study contributes to the investigation of value relevance concerning the IR content elements in developing countries.
Item Type: | Article |
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Uncontrolled Keywords: | Integrated Reporting, IR Framework, Content Elements, Voluntary Disclosure, Value Relevance. |
Subjects: | H Social Sciences > HF Commerce > HF5001-6182 Business |
Divisions: | Faculty of Management (FOM) |
Depositing User: | Ms Suzilawati Abu Samah |
Date Deposited: | 11 Mar 2022 01:16 |
Last Modified: | 11 Mar 2022 01:16 |
URII: | http://shdl.mmu.edu.my/id/eprint/9316 |
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