Does Board Monitoring Affect Integrated Reporting Disclosure for Better Transparency and Sustainability?

Autor:	Radziah Mahmud, Sunarti Halid, Rahayu Abdul Rahman, Nor Balkish Zakaria
Rok vydání:	2021
Předmět:	Corporate transparency Index (economics) Gender diversity business.industry Accounting Corporate governance Sustainability Sample (statistics) Business Integrated reporting Transparency (behavior) Finance
Zdroj:	Universal Journal of Accounting and Finance. 9:1049-1057
ISSN:	2331-9720 2331-9712
DOI:	10.13189/ujaf.2021.090515
Popis:	The growing of stakeholders' demand for better corporate transparency has derived firms to adopt integrated reporting. Thus, this study aims to examine the impact of firm's board of directors on integrated reporting practice. In particular, this study investigates how board characteristics; board size, board independence, board activity and board gender diversity influence the degree of integrated reporting disclosure of Malaysian commercial banks. Consistent with prior research, this study uses a disclosure index based on International Integrated Reporting Council Framework to measure integrated reporting disclosure. Using a sample of Malaysian commercial banks from 2013 to 2017, the results show that board size is significantly negative associated with integrated reporting disclosure. Other board characteristics, however, are not associated with integrated reporting disclosure. Our findings provide insights for regulators in designing more effective corporate governance mechanisms that promote better integrated reporting practice.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::798e61d46f5e093995f93c62ddb625c5 https://doi.org/10.13189/ujaf.2021.090515 Zobrazit plný text záznamu