What is it about?

Integrated reporting (IR) is the most recent business reporting paradigm that seeks to improve information quality and create sustainable value. This study investigates the impact of the Malaysian Code on Corporate Governance (MCCG) 2017 on the voluntary IR disclosure quality.

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Why is it important?

The results show ongoing growth in IR adoption among Malaysian companies; most of them are aware of its benefits. The study provides empirical evidence on the positive influence of MCCG 2017 on the IR disclosure quality using the random effects generalized least squares regression model. The trend analysis confirms that Malaysian companies enhanced their IR disclosure quality, especially after 2017.

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This page is a summary of: Corporate governance code and voluntary disclosure of integrated reporting: Evidence from an emerging economy, Sustainable Development, May 2022, Wiley, DOI: 10.1002/sd.2323.
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