CORPORATE SPECIFIC DETERMINANTS AND INTEGRATED REPORTING QUALITY: EVIDENCE FROM BSE 500 COMPANIES

Authors

  • Ananya Mishra Research Scholar P.G. Department of Commerce, Utkal University Bhubaneswar.
  • Rabindra Kumar Swain Assistant Professor P.G. Department of Commerce, Utkal University Bhubaneswar.
  • Bamadeb Mishra Lecturer P.N. Autonomous College Khordha.

DOI:

https://doi.org/10.33516/maj.v58i2.100-105p

Abstract

In the corporate reporting movement, Integrated Reporting (IR) is the most recent evolution which is seen as a proficient elucidation to the apprehensions and constraints of customary economic reporting. This study purports to ascertain the degree of compliance of IR with IIRF and the impact of corporate specific determinants on integrated reporting quality (IRQ) in the top energy sector companies of India. The results demonstrate that the overall effect of the corporate specific determinants on IR quality is positively significant. However, at an individual level only size of the company and its ownership structure positively and significantly influence the IRQ of the sample companies.

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Published

2023-02-01

How to Cite

Mishra, A., Swain, R. K., & Mishra, B. (2023). CORPORATE SPECIFIC DETERMINANTS AND INTEGRATED REPORTING QUALITY: EVIDENCE FROM BSE 500 COMPANIES. The Management Accountant Journal, 58(2), 100–105. https://doi.org/10.33516/maj.v58i2.100-105p

Issue

Volume 58, Issue 2, February 2023

Section

Case Study
Crossref
Scopus
Google Scholar
Europe PMC

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