Dian Agustia and Dewi Sriani and Hendro Wicaksono and Lindawati Gani, Dra., Ak (2020) Integrated reporting quality assessment. Journal of Security and Sustainability Issues, 10 (1). pp. 47-59. ISSN 2029-7017, 2029-7025

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Abstract

This research aims to investigate the integrated reporting (IR)quality on European firms and whether there is an improvement on (IR)quality from 2016 to 2017. Using 63 firms in the period of 2016 and 2017, the content analysis method then applied to evaluate the quality of 126 integrated reports. This results then used to investigate whether there is an improvement of the integrated reporting quality from 2016 to 2017. The research findings show that the European firms, on average, published a moderate quality of integrated report. There is also improvement in integrated reporting quality from 2016 to 2017, but partially only, especially for readibility and clarity of document and content element area.

Item Type:	Article
Uncontrolled Keywords:	integrated reporting, quality, European firms
Subjects:	H Social Sciences H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	04. Fakultas Ekonomi dan Bisnis > Akuntansi
Creators:	Creators NIM Dian Agustia NIDN0020086105 Dewi Sriani UNSPECIFIED Hendro Wicaksono UNSPECIFIED Lindawati Gani, Dra., Ak UNSPECIFIED
Depositing User:	Tn Sugeng Riyanto
Date Deposited:	13 Sep 2021 08:06
Last Modified:	13 Sep 2021 08:06
URI:	http://repository.unair.ac.id/id/eprint/110170
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