Received: 2019-12-16  |  Accepted: 2020-06-18

Title

Integrated reporting quality assessment


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.


Keywords

integrated reporting, quality, European firms


JEL classifications

L10 , L20


URI

http://jssidoi.org/jssi/papers/papers/view/563


DOI

10.9770/jssi.2020.10.1(4)

Authors

Agustia, Dian
Airlangga University
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Sriani, Dewi
Airlangga University
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Wicaksono, Hendro
Jacobs University Bremen
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Gani, Lindawati
University of Indonesia
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Title

Journal of Security and Sustainability Issues


Issue date

2020


ISSN

ISSN 2029-7017 (print)
ISSN 2029-7025 (online)

Cited

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