INTEGRATED REPORTING QUALITY DETERMINANTS: THE CASE OF BASIC MATERIALS AND INDUSTRIAL COMPANIES
This study investigates the determinants of integrated reporting quality in the context of basic materials and industrial companies. The motivation stems from the need to enhance reporting quality and provide guidance to companies and academia. Specific hypotheses were formulated, including the infl...
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| Format: | Article |
| Language: | English |
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Technical University of Moldova
2023-12-01
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| Series: | Journal of Social Sciences |
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| Online Access: | https://press.utm.md/index.php/jss/article/view/2023-6-4-01/01-pdf |
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| author | COJOCARU (BĂRBIERU), Ana-Carolina MIHAILA, Svetlana GROSU, Veronica |
| author_facet | COJOCARU (BĂRBIERU), Ana-Carolina MIHAILA, Svetlana GROSU, Veronica |
| author_sort | COJOCARU (BĂRBIERU), Ana-Carolina |
| collection | DOAJ |
| description | This study investigates the determinants of integrated reporting quality in the context of basic materials and industrial companies. The motivation stems from the need to enhance reporting quality and provide guidance to companies and academia. Specific hypotheses were formulated, including the influence of profitability, company size, age, and board size on integrated reporting quality. The research aims to offer insights into these factors' impact. The study employs a mixed-method approach involving quantitative regression analysis and qualitative content analysis. Findings reveal that profitability is not a significant determinant of integrated reporting quality, while larger companies exhibit higher-quality reports. Younger firms tend to present more elaborate reports. The study validates the role of board size in enhancing reporting quality. These results contribute to refining integrated reporting standards, enhancing transparency, and guiding strategic decisions for sustainable development. |
| format | Article |
| id | doaj-art-a79b21688c5e46b2895b654c96bd02cd |
| institution | Kabale University |
| issn | 2587-3490 2587-3504 |
| language | English |
| publishDate | 2023-12-01 |
| publisher | Technical University of Moldova |
| record_format | Article |
| series | Journal of Social Sciences |
| spelling | doaj-art-a79b21688c5e46b2895b654c96bd02cd2024-11-11T00:15:31ZengTechnical University of MoldovaJournal of Social Sciences2587-34902587-35042023-12-0164617https://doi.org/10.52326/jss.utm.2023.6(4).01INTEGRATED REPORTING QUALITY DETERMINANTS: THE CASE OF BASIC MATERIALS AND INDUSTRIAL COMPANIESCOJOCARU (BĂRBIERU), Ana-Carolina0https://orcid.org/0000-0001-9271-5932MIHAILA, Svetlana1https://orcid.org/0000-0001-5289-8885GROSU, Veronica2https://orcid.org/0000-0003-2465-4722Academy of Economic Studies of Moldova, 61 Mitropolit Gavriil Bănulescu-Bodoni Str., Chisinau, Republic of MoldovaAcademy of Economic Studies of Moldova, 61 Mitropolit Gavriil Bănulescu-Bodoni Str., Chisinau, Republic of Moldova„Stefan cel Mare" University of Suceava, 13 Univesitatii Str., Suceava, RomaniaThis study investigates the determinants of integrated reporting quality in the context of basic materials and industrial companies. The motivation stems from the need to enhance reporting quality and provide guidance to companies and academia. Specific hypotheses were formulated, including the influence of profitability, company size, age, and board size on integrated reporting quality. The research aims to offer insights into these factors' impact. The study employs a mixed-method approach involving quantitative regression analysis and qualitative content analysis. Findings reveal that profitability is not a significant determinant of integrated reporting quality, while larger companies exhibit higher-quality reports. Younger firms tend to present more elaborate reports. The study validates the role of board size in enhancing reporting quality. These results contribute to refining integrated reporting standards, enhancing transparency, and guiding strategic decisions for sustainable development.https://press.utm.md/index.php/jss/article/view/2023-6-4-01/01-pdfcorporate transparencyempirical analysisintegrated reporting factorssustainability |
| spellingShingle | COJOCARU (BĂRBIERU), Ana-Carolina MIHAILA, Svetlana GROSU, Veronica INTEGRATED REPORTING QUALITY DETERMINANTS: THE CASE OF BASIC MATERIALS AND INDUSTRIAL COMPANIES Journal of Social Sciences corporate transparency empirical analysis integrated reporting factors sustainability |
| title | INTEGRATED REPORTING QUALITY DETERMINANTS: THE CASE OF BASIC MATERIALS AND INDUSTRIAL COMPANIES |
| title_full | INTEGRATED REPORTING QUALITY DETERMINANTS: THE CASE OF BASIC MATERIALS AND INDUSTRIAL COMPANIES |
| title_fullStr | INTEGRATED REPORTING QUALITY DETERMINANTS: THE CASE OF BASIC MATERIALS AND INDUSTRIAL COMPANIES |
| title_full_unstemmed | INTEGRATED REPORTING QUALITY DETERMINANTS: THE CASE OF BASIC MATERIALS AND INDUSTRIAL COMPANIES |
| title_short | INTEGRATED REPORTING QUALITY DETERMINANTS: THE CASE OF BASIC MATERIALS AND INDUSTRIAL COMPANIES |
| title_sort | integrated reporting quality determinants the case of basic materials and industrial companies |
| topic | corporate transparency empirical analysis integrated reporting factors sustainability |
| url | https://press.utm.md/index.php/jss/article/view/2023-6-4-01/01-pdf |
| work_keys_str_mv | AT cojocarubarbieruanacarolina integratedreportingqualitydeterminantsthecaseofbasicmaterialsandindustrialcompanies AT mihailasvetlana integratedreportingqualitydeterminantsthecaseofbasicmaterialsandindustrialcompanies AT grosuveronica integratedreportingqualitydeterminantsthecaseofbasicmaterialsandindustrialcompanies |