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Does Integrated Reporting Enhance the Value Relevance of Information? Evidence from Sri Lanka

Sustainability, 2020-10, Vol.12 (19), p.8183 [Peer Reviewed Journal]

2020 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (http://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2071-1050 ;EISSN: 2071-1050 ;DOI: 10.3390/su12198183

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  • Title:
    Does Integrated Reporting Enhance the Value Relevance of Information? Evidence from Sri Lanka
  • Author: Cooray, Thilini ; Senaratne, Samanthi ; Gunarathne, A. D. Nuwan ; Herath, Roshan ; Samudrage, Dileepa
  • Subjects: Annual reports ; Business models ; Decision making ; Developing countries ; Earnings per share ; LDCs ; Literature reviews ; Profits ; Regression analysis ; Regression models ; Value creation
  • Is Part Of: Sustainability, 2020-10, Vol.12 (19), p.8183
  • Description: This paper examines the relationship between the level of integrated reporting (IR) based on the extent of adoption of the International Integrated Reporting Framework (IIRF) and the firm value (a proxy for value relevance of IR) in Sri Lanka, where the adoption of IR is a voluntary exercise. Using a comprehensive disclosure checklist, 117 integrated reports were content-analyzed, and then two regression models assessed the value relevance of IR disclosure. The study notes an increasing trend toward the adoption of IIRF in the preparation of integrated reports overall, as well as of each content element of IIRF. However, this rising trend has not significantly impacted the firm value by itself. Hence, this study’s findings do not support the enlightened stakeholder’s view on the subject of IR in Sri Lanka. Instead, it shows a significant positive relationship with the firm value when combined with the information on earnings (earnings per share), indicating that IIRF-compliant IR improves the value relevance of accounting information. This study offers insights for policymakers, professional accounting bodies, and practitioners on how investors make use of the information disclosed in integrated reports in their decision-making.
  • Publisher: Basel: MDPI AG
  • Language: English
  • Identifier: ISSN: 2071-1050
    EISSN: 2071-1050
    DOI: 10.3390/su12198183
  • Source: Geneva Foundation Free Medical Journals at publisher websites
    ROAD
    ProQuest Central
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