Voluntary and compulsory integrated reporting: Evidence on reporting quality / Mira Susanti Amirrudin, Mazni Abdullah and Zakiah Saleh

• Հիմնական հեղինակներ: Amirrudin, Mira Susanti (Հեղինակ), Abdullah, Mazni (Հեղինակ), Saleh, Zakiah (Հեղինակ)
• Ձևաչափ: Գիրք
• Հրապարակվել է: Universiti Teknologi MARA, 2021.
• Խորագրեր: Article; PeerReviewed
• Առցանց հասանելիություն: Link Metadata

This study investigates the quality of Integrated Report (IR) in the voluntary and compulsory setting. This study's first objective is to measure IR disclosure quality and assess whether companies comply with the 2013 IR framework. The second objective is to examine whether there is any differe...