Voluntary and compulsory integrated reporting: Evidence on reporting quality / Mira Susanti Amirrudin, Mazni Abdullah and Zakiah Saleh

• Main Authors: Amirrudin, Mira Susanti, Abdullah, Mazni, Saleh, Zakiah
• Format: Article
• Language: English
• Published: Universiti Teknologi MARA 2021
• Subjects: Business communication. Including business report writing, business correspondence; Financial management. Business finance. Corporation finance
• Online Access: https://ir.uitm.edu.my/id/eprint/53283/1/53283.pdf; https://ir.uitm.edu.my/id/eprint/53283/; https://myjms.mohe.gov.my/
• Institution: Universiti Teknologi Mara

This study investigates the quality of Integrated Report (IR) in the voluntary and compulsory setting. This study's first objective is to measure IR disclosure quality and assess whether companies comply with the 2013 IR framework. The second objective is to examine whether there is any differe...