...Parthvi Rastogi; Sushila Soriya Purpose This study aims to investigate the association between voluntary Integrated Reporting (IR) disclosures and firm-specific determinants of Indian listed companies. Design/methodology/approach In this study, Integrated Reporting Disclosure Index (IRDI...

...Augustine Donkor; Terri Trireksani; Hadrian Geri Djajadikerta Purpose This study aims to evaluate the relationship between integrated reporting and management’s opportunistic behavior (i.e., accrual and real earnings management) and the moderating role of firm complexity. Design/methodology...

...Khaldoon Albitar; Khaled Hussainey; Nasir Kolade; Ali Meftah Gerged Purpose This paper aims to investigate the effect of environmental, social and governance disclosure (ESGD) on firm performance (FP) before and after the introduction of integrated reporting (IR) further to exploring a potential...

...Mohammad Badrul Muttakin; Dessalegn Mihret; Tesfaye Taddese Lemma; Arifur Khan Purpose Although proponents of integrated reporting (IR) advocate that this emerging practice has the potential to transform corporate reporting, the eventuation of this expectation would depend on the incentive IR...