Economic Implications of Integrated Reporting Quality considering the Role of Corporate Characteristics

Document Type : Research Paper


1 Department of accounting , Kish International Branch, Islamic Azad University, Kish Island, Iran

2 Assistant Professor of Accounting, Islamic Azad University, South Tehran, Iran

3 Islamic Azad University, South Tehran Branch, Faculty member

4 Assistant Professor, Islamic Azad University, Tehran Branch, Tehran, Iran


The global crises of the last few years have led to development of public sector reporting across public administration areas such as performance, sustainability, environmental and social reporting. In addition, it causes integrated reporting to be considered as the dominant approach. This study is aimed to examine effects of integrated reporting quality on corporate valuation and future corporate performance, focusing on complexity and external financing needs. For this purpose, data is collected from 120 firms listed in Tehran Stock Exchange for a period from 2011 to 2017 and hypotheses are tested using panel data regression model. Integrated reports providing transparent and comprehensive information optimize internal decision-making which results in improvement of corporate performance. Research findings show that there is a significant positive relation of firm size and growth opportunity to integrated reporting quality. Moreover, results indicate a significant negative relation between institutional ownership and integrated reporting quality. However, according to findings, there is no significant relation between corporate governance quality and integrated reporting. ‌


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