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Book part
Publication date: 16 March 2020

Paul Lim and Andrew Parker

Abstract

Details

Mentoring Millennials in an Asian Context
Type: Book
ISBN: 978-1-78973-484-3

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Article
Publication date: 14 June 2021

Chijioke Nwachukwu

Integrated reporting (<IR>) promotes transparency in corporate reporting and communicate detailed information on how a firm creates value in the short, medium and…

Abstract

Purpose

Integrated reporting (<IR>) promotes transparency in corporate reporting and communicate detailed information on how a firm creates value in the short, medium and long-term. The purpose of this paper is to systematically review <IR> to provide insights into theories, determinants, consequences, contingent variables and methods that have been used in previous studies.

Design/methodology/approach

The study was based on a systematic review of 17 articles published between 2017 and 2020.

Findings

Nine theories were used in prior studies. Board size, diversity, independence, level of activity of the board, the establishment of Higher Education Institutions (before or after 1992), adoption of IR framework, size, institutional ownership, sustainability committee and the use of non-financial performance measures in executives’ compensation contracts and separate risk management committees are determinants of <IR>. Further, the positive impact of <IR> on information asymmetry, market valuation of environmental, social and governance performance, financial performance, intellectual capital, sustainability embeddedness and organisational change, external sense of legitimacy and reputation, revenue growth, corporate environmental performance and circular economy-related information, with mixed findings for analyst earnings forecast accuracy, company value and market value. Only three studies used moderating and mediating variables to examine <IR>. Quantitative research approach and secondary data are most preferred by <IR> scholars.

Research limitations/implications

Some papers may have been omitted unintentionally, although the author did his best to include most of the prior published articles using a rigorous methodology.

Practical implications

This paper set out future research agenda on how <IR> research could be enhanced.

Originality/value

Contrary to prior systematic reviews that consider individual constructs/concept, the review herein adopts a comprehensive approach and considers moderating and mediating variables aside from theories, effects and determinants of integrated reporting.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

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Book part
Publication date: 16 March 2020

Paul Lim and Andrew Parker

Abstract

Details

Mentoring Millennials in an Asian Context
Type: Book
ISBN: 978-1-78973-484-3

Click here to view access options
Book part
Publication date: 16 March 2020

Paul Lim and Andrew Parker

Abstract

Details

Mentoring Millennials in an Asian Context
Type: Book
ISBN: 978-1-78973-484-3

Click here to view access options
Book part
Publication date: 16 March 2020

Paul Lim and Andrew Parker

Abstract

Details

Mentoring Millennials in an Asian Context
Type: Book
ISBN: 978-1-78973-484-3

Click here to view access options
Book part
Publication date: 16 March 2020

Paul Lim and Andrew Parker

Abstract

Details

Mentoring Millennials in an Asian Context
Type: Book
ISBN: 978-1-78973-484-3

Click here to view access options
Book part
Publication date: 16 March 2020

Paul Lim and Andrew Parker

Abstract

Details

Mentoring Millennials in an Asian Context
Type: Book
ISBN: 978-1-78973-484-3

Click here to view access options
Book part
Publication date: 16 March 2020

Paul Lim and Andrew Parker

Abstract

Details

Mentoring Millennials in an Asian Context
Type: Book
ISBN: 978-1-78973-484-3

Click here to view access options
Book part
Publication date: 16 March 2020

Paul Lim and Andrew Parker

Abstract

Details

Mentoring Millennials in an Asian Context
Type: Book
ISBN: 978-1-78973-484-3

Click here to view access options
Book part
Publication date: 16 March 2020

Paul Lim and Andrew Parker

Abstract

Details

Mentoring Millennials in an Asian Context
Type: Book
ISBN: 978-1-78973-484-3

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