Received:
2019-11-18 | Accepted:
2020-02-20 | Published:
2020-06-30
Title
Implementation of integrated reporting: a cross-countries' study
Abstract
This study aims to provide a comprehensive comparative study about the implementation of integrated reporting in four countries, Indonesia, South Africa, Japan, and Singapore. Using content analysis, we document that, in terms of elements of integrated report content firms listed in the two countries in which integrated reports are not mandatory, Japan and Singapore, are equal with South Africa, which requires its listed firms to publish integrated report. We also document that, in Indonesia, the five firms selected are shown to outline most of the elements of integrated reporting content and its principles guidelines even though it's not comprehensive.
Keywords
integrated reporting, Indonesia, value creation, investment information
JEL classifications
G32
, G34
, M40
, M41
, M42
URI
http://jssidoi.org/jesi/article/556
DOI
Pages
2832-2850
Funding
This research has received funding from the Financial Sevices Authority of Indonesia
This is an open access issue and all published articles are licensed under a
Creative Commons Attribution 4.0 International License
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