Integrated reporting and value creation: evidence from Malaysian companies / Shafawati Farhana Mohd Safihie

Increasing pressure from stakeholders that demands for more transparency and accountability in companies' corporate reporting both in terms of financial and nonfinancial reporting, has resulted in a move towards a more integrated approach in corporate reporting to include the disclosure of both...

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Main Author:	Mohd Safihie, Shafawati Farhana
Format:	Thesis
Language:	English
Published:	2015
Online Access:	https://ir.uitm.edu.my/id/eprint/17680/1/17680.pdf
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id	my-uitm-ir.17680
record_format	uketd_dc
spelling	my-uitm-ir.176802021-12-08T11:15:14Z Integrated reporting and value creation: evidence from Malaysian companies / Shafawati Farhana Mohd Safihie 2015 Mohd Safihie, Shafawati Farhana Increasing pressure from stakeholders that demands for more transparency and accountability in companies' corporate reporting both in terms of financial and nonfinancial reporting, has resulted in a move towards a more integrated approach in corporate reporting to include the disclosure of both financial and non-financial information. Therefore, the use of Integrated Reports is seen as a critical move towards the integration of financial and non-financial information as it takes into consideration the economic, social and environmental factors. It is also expected that Integrated Reporting will create value to the organization. The aim of this study is to examine the presence of integrated reporting elements among Malaysian companies as integrated reporting is still voluntary in nature in Malaysia. The internal and external forces that drive companies to embark on integrated reporting in the context of agency and stakeholder theory were investigated including the subsequent effect of such reporting in creating value to the organizations. The sample for the study consists of the top 100 companies in Malaysia for the year 2014 as larger firms are expected to have more incentives and resources to embark on such reporting. Content analyses of the annual reports were undertaken to measure the presence of the elements of integrated reporting among the sample companies. The results of this study revealed that in terms of the dimensions of Integrated Reporting elements, the Assurance dimension had the highest disclosure score suggesting that management placed importance on the provision of credible information. The results of the multiple regression analysis revealed that mission and vision, and risk and opportunities had a positive and significant relationship with the elements of integrated reporting. The results of the study also revealed that the presence of Integrated Reporting elements in companies' annual report creates value to the organizations. 2015 Thesis https://ir.uitm.edu.my/id/eprint/17680/ https://ir.uitm.edu.my/id/eprint/17680/1/17680.pdf text en public mphil masters Universiti Teknologi MARA Faculty of Accountancy
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
description	Increasing pressure from stakeholders that demands for more transparency and accountability in companies' corporate reporting both in terms of financial and nonfinancial reporting, has resulted in a move towards a more integrated approach in corporate reporting to include the disclosure of both financial and non-financial information. Therefore, the use of Integrated Reports is seen as a critical move towards the integration of financial and non-financial information as it takes into consideration the economic, social and environmental factors. It is also expected that Integrated Reporting will create value to the organization. The aim of this study is to examine the presence of integrated reporting elements among Malaysian companies as integrated reporting is still voluntary in nature in Malaysia. The internal and external forces that drive companies to embark on integrated reporting in the context of agency and stakeholder theory were investigated including the subsequent effect of such reporting in creating value to the organizations. The sample for the study consists of the top 100 companies in Malaysia for the year 2014 as larger firms are expected to have more incentives and resources to embark on such reporting. Content analyses of the annual reports were undertaken to measure the presence of the elements of integrated reporting among the sample companies. The results of this study revealed that in terms of the dimensions of Integrated Reporting elements, the Assurance dimension had the highest disclosure score suggesting that management placed importance on the provision of credible information. The results of the multiple regression analysis revealed that mission and vision, and risk and opportunities had a positive and significant relationship with the elements of integrated reporting. The results of the study also revealed that the presence of Integrated Reporting elements in companies' annual report creates value to the organizations.
format	Thesis
qualification_name	Master of Philosophy (M.Phil.)
qualification_level	Master's degree
author	Mohd Safihie, Shafawati Farhana
spellingShingle	Mohd Safihie, Shafawati Farhana Integrated reporting and value creation: evidence from Malaysian companies / Shafawati Farhana Mohd Safihie
author_facet	Mohd Safihie, Shafawati Farhana
author_sort	Mohd Safihie, Shafawati Farhana
title	Integrated reporting and value creation: evidence from Malaysian companies / Shafawati Farhana Mohd Safihie
title_short	Integrated reporting and value creation: evidence from Malaysian companies / Shafawati Farhana Mohd Safihie
title_full	Integrated reporting and value creation: evidence from Malaysian companies / Shafawati Farhana Mohd Safihie
title_fullStr	Integrated reporting and value creation: evidence from Malaysian companies / Shafawati Farhana Mohd Safihie
title_full_unstemmed	Integrated reporting and value creation: evidence from Malaysian companies / Shafawati Farhana Mohd Safihie
title_sort	integrated reporting and value creation: evidence from malaysian companies / shafawati farhana mohd safihie
granting_institution	Universiti Teknologi MARA
granting_department	Faculty of Accountancy
publishDate	2015
url	https://ir.uitm.edu.my/id/eprint/17680/1/17680.pdf
_version_	1783733578416259072

Integrated reporting and value creation: evidence from Malaysian companies / Shafawati Farhana Mohd Safihie

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