IDEAS home Printed from https://ideas.repec.org/a/ids/injmfa/v10y2018i2p144-162.html
   My bibliography  Save this article

Factors influencing integrated reporting practices among Malaysian public listed real property companies: a sustainable development effort

Author

Listed:
  • Erlane K. Ghani
  • Jauharoh Jamal
  • Evita Puspitasari
  • Ardi Gunardi

Abstract

This study examines the integrated reporting practices among the public listed real property companies in Malaysia. Specifically, this study examines the level of integrated reporting disclosure and subsequently, the effect of firm structure, firm performance and market structure in influencing integrated reporting disclosure among the Malaysian public listed real property companies. Using content analysis, this study shows that although the level of integrated reporting disclosure among the real property companies has increased over time, their level of integrated reporting practices is still low. This study also shows that only company size and audit firm size significantly influence the level of integrated reporting practices among the real property companies in Malaysia. Leverage, returns on asset, returns on equity and liquidity show no significant association with the level of integrated reporting disclosure. These findings would be of interest to the policy makers and regulators on strategising ways in improving integrated reporting practices.

Suggested Citation

  • Erlane K. Ghani & Jauharoh Jamal & Evita Puspitasari & Ardi Gunardi, 2018. "Factors influencing integrated reporting practices among Malaysian public listed real property companies: a sustainable development effort," International Journal of Managerial and Financial Accounting, Inderscience Enterprises Ltd, vol. 10(2), pages 144-162.
    • Handle: RePEc:ids:injmfa:v:10:y:2018:i:2:p:144-162
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=91662
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:injmfa:v:10:y:2018:i:2:p:144-162. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=252 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.