Integrated Reporting Quality: Institutional Antecedents And Consequence On Firm Performance

Wong, Kar Shun (2022) Integrated Reporting Quality: Institutional Antecedents And Consequence On Firm Performance. PhD thesis, Universiti Sains Malaysia.

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Abstract

Integrated reporting (IR) is a novel concept of corporate reporting which has drawn immense interest among academics, practitioners, and regulators over the last decade. Primarily using institutional theory, this study endeavours to examine a set of institutional isomorphic influences towards IR quality and the role of board independence in moderating such influences.

Item Type: Thesis (PhD)
Subjects: H Social Sciences > HF Commerce > HF5001-6182 Business
Divisions: Pusat Pengajian Siswazah Perniagaan (Graduate School of Business) > Thesis
Depositing User: Mr Aizat Asmawi Abdul Rahim
Date Deposited: 05 Feb 2024 02:50
Last Modified: 05 Feb 2024 02:50
URI: http://eprints.usm.my/id/eprint/59807

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