Author
Listed:
- Olayinka Erin
- Alex Adegboye
Abstract
Purpose - This study aims to examine the impact of corporate attributes on integrated reporting quality of top 100 listed firms in South Africa. Design/methodology/approach - With a sample of the top 100 listed firms in South Africa, this paper drew insights from the legitimacy and stakeholder theory to examine the impact of corporate attributes on integrated reporting quality. This paper measured integrated reporting quality based on the International Integrated Reporting Council framework of 2013. Corporate attributes were determined taking into consideration three broad perspectives (board committee attributes, firm attributes and audit committee attributes). This paper analyzed the data using content analysis, ordered probit regression and logistic regression method. Findings - Results indicate that board committee attributes, firm attributes and audit committee attributes have a positive and significant relationship with integrated reporting quality. Additional analysis reveals that external assurance contributes to the quality of integrated reporting. The findings empirically revealed that most South African firms have intensified efforts toward the quality and full disclosure of integrated reporting framework. Research limitations/implications - The study was limited to a sample size of 100 firms, which is country-specific, however, it sets the tone for future empirical research on the subject matter. This study provides an avenue for future research in the area of corporate attributes and integrated reporting quality in other emerging countries, especially other African countries. Practical implications - The result of this study provides practical implications in the areas of good corporate governance, corporate reporting and integrated reporting. The empirical approach used in this study emphasizes the need for corporate organizations to introduce integrated reporting practices into their reporting cycle. The finding implies that non-compliance with integrated reporting by corporate organizations may have an adverse effect on corporate growth, corporate sustainability and corporate reputation in the long run. Originality/value - The work extends prior research on the subject of integrated reporting in South Africa. Also, this study broadens the application of legitimacy and stakeholder theory in influencing corporate organizations to disclose relevant information that could aids stakeholders’ interest.
Suggested Citation
Olayinka Erin & Alex Adegboye, 2021.
"Do corporate attributes impact integrated reporting quality? An empirical evidence,"
Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 20(3/4), pages 416-445, June.
Handle:
RePEc:eme:jfrapp:jfra-04-2020-0117
DOI: 10.1108/JFRA-04-2020-0117
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