The influence of corporate governance mechanisms on integrated reporting quality in Malaysia

Integrated reporting (IR) has increased as a new approach combining financial and non-financial information to enable shareholders and other stakeholders to determine how a business creates value. This research investigates the association between corporate governance mechanisms (board of directors,...

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Main Author:	Fayad, Abdallah A.S.
Format:	Thesis
Language:	eng eng eng
Published:	2024
Subjects:	HD2709-2930.7 Corporations HF5601-5689 Accounting HG Finance
Online Access:	https://etd.uum.edu.my/11278/1/permission%20to%20deposit-embargo%206%20months-s904186.pdf https://etd.uum.edu.my/11278/2/s904186_01.pdf https://etd.uum.edu.my/11278/3/s904186_02.pdf
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id	my-uum-etd.11278
record_format	uketd_dc
spelling	my-uum-etd.112782024-08-29T04:16:47Z The influence of corporate governance mechanisms on integrated reporting quality in Malaysia 2024 Fayad, Abdallah A.S. Mohd Ariff, Arifatul Husna Ooi, Sue Chern College of Business (COB) College of Business HD2709-2930.7 Corporations HF5601-5689 Accounting HG Finance Integrated reporting (IR) has increased as a new approach combining financial and non-financial information to enable shareholders and other stakeholders to determine how a business creates value. This research investigates the association between corporate governance mechanisms (board of directors, audit committee, separate risk management, and ownership structure) and integrated reporting quality (IRQ). The study’s sample comprised 173 integrated reports of 64 Malaysian companies from year 2017 to 2020. A content analysis approach was used to determine the integrated reporting quality level, and Panel Corrected Standard Errors (PCSEs) were employed for hypothesis testing. Empirical results show that integrated reporting in Malaysia is moderately high based on average, and Malaysian companies are improving their integrated reporting quality. The results also indicate that board size and meetings were positively and significantly associated with IRQ. Conversely, board expertise and gender are not significantly associated with IRQ. Moreover, the board independence was negative and not significantly associated with IRQ. Furthermore, audit committee size, independence, and audit chair expertise significantly and positively influence the IRQ. In contrast, the results showed that the risk management committee is negative and insignificant with IRQ. Moreover, the audit committee’s expertise was negative but significant. Regarding audit committee meetings, it is found to be negative but not significantly associated with IRQ. Finally, the study revealed that family ownership concentration was negative but significantly associated with IRQ. Regarding foreign ownership concentration, the results of the current study showed that there is significant but not positive. Government ownership was strongly positive and significant with IRQ. This study serves as an essential reference for regulatory bodies, policymakers, and standard setters, offering insights into enhancing the quality of integrated reporting and understanding the impact of corporate governance characteristics on the integrated reporting quality of companies. 2024 Thesis https://etd.uum.edu.my/11278/ https://etd.uum.edu.my/11278/1/permission%20to%20deposit-embargo%206%20months-s904186.pdf text eng 2024-12-11 staffonly https://etd.uum.edu.my/11278/2/s904186_01.pdf text eng 2024-12-11 staffonly https://etd.uum.edu.my/11278/3/s904186_02.pdf text eng staffonly other doctoral Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Mohd Ariff, Arifatul Husna Ooi, Sue Chern
topic	HD2709-2930.7 Corporations HF5601-5689 Accounting HG Finance
spellingShingle	HD2709-2930.7 Corporations HF5601-5689 Accounting HG Finance Fayad, Abdallah A.S. The influence of corporate governance mechanisms on integrated reporting quality in Malaysia
description	Integrated reporting (IR) has increased as a new approach combining financial and non-financial information to enable shareholders and other stakeholders to determine how a business creates value. This research investigates the association between corporate governance mechanisms (board of directors, audit committee, separate risk management, and ownership structure) and integrated reporting quality (IRQ). The study’s sample comprised 173 integrated reports of 64 Malaysian companies from year 2017 to 2020. A content analysis approach was used to determine the integrated reporting quality level, and Panel Corrected Standard Errors (PCSEs) were employed for hypothesis testing. Empirical results show that integrated reporting in Malaysia is moderately high based on average, and Malaysian companies are improving their integrated reporting quality. The results also indicate that board size and meetings were positively and significantly associated with IRQ. Conversely, board expertise and gender are not significantly associated with IRQ. Moreover, the board independence was negative and not significantly associated with IRQ. Furthermore, audit committee size, independence, and audit chair expertise significantly and positively influence the IRQ. In contrast, the results showed that the risk management committee is negative and insignificant with IRQ. Moreover, the audit committee’s expertise was negative but significant. Regarding audit committee meetings, it is found to be negative but not significantly associated with IRQ. Finally, the study revealed that family ownership concentration was negative but significantly associated with IRQ. Regarding foreign ownership concentration, the results of the current study showed that there is significant but not positive. Government ownership was strongly positive and significant with IRQ. This study serves as an essential reference for regulatory bodies, policymakers, and standard setters, offering insights into enhancing the quality of integrated reporting and understanding the impact of corporate governance characteristics on the integrated reporting quality of companies.
format	Thesis
qualification_name	other
qualification_level	Doctorate
author	Fayad, Abdallah A.S.
author_facet	Fayad, Abdallah A.S.
author_sort	Fayad, Abdallah A.S.
title	The influence of corporate governance mechanisms on integrated reporting quality in Malaysia
title_short	The influence of corporate governance mechanisms on integrated reporting quality in Malaysia
title_full	The influence of corporate governance mechanisms on integrated reporting quality in Malaysia
title_fullStr	The influence of corporate governance mechanisms on integrated reporting quality in Malaysia
title_full_unstemmed	The influence of corporate governance mechanisms on integrated reporting quality in Malaysia
title_sort	influence of corporate governance mechanisms on integrated reporting quality in malaysia
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2024
url	https://etd.uum.edu.my/11278/1/permission%20to%20deposit-embargo%206%20months-s904186.pdf https://etd.uum.edu.my/11278/2/s904186_01.pdf https://etd.uum.edu.my/11278/3/s904186_02.pdf
_version_	1811772599647076352

The influence of corporate governance mechanisms on integrated reporting quality in Malaysia

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