Date of Award
2020
Document Type
Thesis - ECU Access Only
Publisher
Edith Cowan University
Degree Name
Doctor of Philosophy
School
School of Business and Law
First Supervisor
Associate Professor Hadrian Geri Djajadikerta
Second Supervisor
Dr Erwei Xiang
Third Supervisor
Dr Mohd Saiyidi Mat Roni
Abstract
over time firms may be looking beyond merely satisfying the regulatory requirements to realise the full benefits of IR. Furthermore, the study finds that among the three examined determinants of IR quality—political visibility, effective corporate governance and financial performance—on the JSE, political visibility is the best predictor. Also, the study finds evidence to support the assertion that IR affects sustainability. Moreover, IR quality is found to mediate the relationship between corporate governance, political visibility and sustainability performance. Hence, the argument that IR has abandoned sustainability cannot be substantiated. Although IR continues to evolve, the full potential of IR in the corporate reporting environment may not have been realised yet. Therefore, countries and capital market regulators that are considering mandating IR may find the evidence from this study useful in their considerations.
Recommended Citation
Appiagyei, K. (2020). Evaluating integrated reporting quality, its determinants and its effect on sustainability in a mandatory reporting environment. Edith Cowan University. Retrieved from https://ro.ecu.edu.au/theses/2378