Title

Evaluating integrated reporting quality, its determinants and its effect on sustainability in a mandatory reporting environment

Author Identifiers

Kwadjo Appiagyei
ORCID: 0000-0002-5573-1500

Date of Award

2020

Degree Type

Thesis

Degree Name

Doctor of Philosophy

School

School of Business & Law

First Advisor

Associate Professor Hadrian Geri Djajadikerta

Second Advisor

Dr Erwei Xiang

Third Advisor

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.

Access Note

Access to this thesis is embargoed until 11 January 2023. At the expiration of the embargo period, access to the thesis will be restricted to current ECU staff and students. Email queries to library@ecu.edu.au

Access to this thesis is restricted. Please see the Access Note below for access details.

Share

Paper Location

 
COinS