Corporate governance and compliance of integrated reporting: evidence from Malaysian listed companies / Saiful Bakhtiar Masduki and Mohamad Hafizul Mohd Zaid

ID41826 Masduki, Saiful Bakhtiar and Mohd Zaid, Mohamad Hafizul (2019) Corporate governance and compliance of integrated reporting: evidence from Malaysian listed companies / Saiful Bakhtiar Masduki and Mohamad Hafizul Mohd Zaid. Jurnal Intelek, 14 (2). pp. 161-173. ISSN 2231-7716

Abstract

Integrated reporting is an emerging practice progressively catching the consideration of organizations. The idea of sustainability reporting increased more significance in the companies’ annual report, a pattern that is implanted likewise in integrated reporting. The governance structure all the more precisely the board of director is the main role to decide whether the company will issue an integrated report. Hence, the purpose of this paper is to examine the relationship between corporate governance (managerial ownership, family ownership, institutional ownership and government ownership) and consistence of coordinated integrated reporting elements disclosure. To achieve this objective, we analysed the way in which integrated reports of 30 companies are following the guidance provided by the International Integrated Reporting Framework (IIRF). As a result, we noticed that most annual report scored the highest compliance level and consistence with the guidance of the IIRF. In addition, the result also demonstrated institutional ownership and government ownership positively affect and significance integrated reporting elements disclosure. Our findings contribute to comprehend the practice of integrated reporting and may have suggestions for regulators in emerging countries for company sustainability reporting

Metadata

Item Type: Article
Creators:
CreatorsEmail / ID. Num
Masduki, Saiful BakhtiarUNSPECIFIED
Mohd Zaid, Mohamad HafizulUNSPECIFIED
Subjects: H Social Sciences > HD Industries. Land use. Labor > Corporations > Corporate organization. Corporate governance > Malaysia
H Social Sciences > HG Finance > Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure
Divisions: Universiti Teknologi MARA, Perlis > Arau Campus
Journal or Publication Title: Jurnal Intelek
Journal: UiTM Journal > Jurnal Intelek (JI)
ISSN: 2231-7716
Volume: 14
Number: 2
Page Range: pp. 161-173
Official URL: https://jurnalintelek.uitm.edu.my/index.php/main
Item ID: 41826
Uncontrolled Keywords: Integrated reporting; Sustainability reporting; Listed companies, Corporate governance
URI: http://ir.uitm.edu.my/id/eprint/41826

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