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Implementation of integrated reporting: a cross-countries' study

Author

Listed:
  • Bambang Tjahjadi

    (Airlangga University, Indonesia)

  • Iman Harymawan

    (Airlangga University, Indonesia)

  • Nur Sigit Warsidi

    (Financial Services Authority of Indonesia, Indonesia)

Abstract

This study aims to provide a comprehensive comparative study about the implementation of integrated reporting in four countries, Indonesia, South Africa, Japan, and Singapore. Using content analysis, we document that, in terms of elements of integrated report content firms listed in the two countries in which integrated reports are not mandatory, Japan and Singapore, are equal with South Africa, which requires its listed firms to publish integrated report. We also document that, in Indonesia, the five firms selected are shown to outline most of the elements of integrated reporting content and its principles guidelines even though it's not comprehensive.

Suggested Citation

  • Bambang Tjahjadi & Iman Harymawan & Nur Sigit Warsidi, 2020. "Implementation of integrated reporting: a cross-countries' study," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(4), pages 2832-2850, June.
    • Handle: RePEc:ssi:jouesi:v:7:y:2020:i:4:p:2832-2850
    DOI: 10.9770/jesi.2020.7.4(17)
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    References listed on IDEAS

    as
    1. Adams, Carol A., 2015. "The International Integrated Reporting Council: A call to action," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 23-28.
    2. Judy Brown & Jesse Dillard, 2014. "Integrated reporting: On the need for broadening out and opening up," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(7), pages 1120-1156, August.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    integrated reporting; Indonesia; value creation; investment information;
    All these keywords.

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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