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Integrated Reporting Quality: Value creation and Accounting Information Relevance

    Authors

    • Maryam Asadi 1
    • Gholamreza Mansourfar 2
    • Saeid Homayoun 3
    • Hamzeh Didar 2

    1 Ph.D. Candidate in Accounting, Department of Accounting and Finance, Faculty of Economics and Management, Urmia University, Urmia, Iran

    2 Associate Professor, Department of Accounting and Finance, Faculty of Economics and Management, Urmia University, Urmia, Iran

    3 Associate Prof., Faculty of Education and Economics, University of Gävle, Gävle, Sweden

,

Document Type : Research Paper

10.30479/jfak.2024.20291.3203
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Abstract

Purpose:   The aim of this study is reviewing the effect of integrated reporting quality on value creation and accounting information relevance.
Method: The sample comprises 161 firm that are accepted in stock exchange of Iran, from 2017 to 2023. Regression analysis based on OLS is employed to examine study’s hypotheses.
Results: our results showed that there is not significant relevance between integrated reporting quality and value creation and accounting information relevance.
Conclusion: In Iran, at present, financial and non-financial information prepare in different reports regardless to international integrated reporting framework (at least based on a localized framework). Therefore, stakeholder can not make any relation between these information. As a result, the separate information cannot be useful in value creation and improve the accounting information relevance.
Contribution: the results of this study can serve as an incentive to culture in order to adopt integrated reporting in Iran and utilize its advantages including value creation as well as improving the accounting information relevance.

Keywords

  • Integrated Reporting Quality
  • Value Creation
  • Accounting Information Relevance
  • Financial Reporting Quality
  • Market Value

Main Subjects

  • Corporate Finance
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Financial Accounting Knowledge
Volume 11, Issue 2 - Serial Number 41
July 2024
Pages 167-193
Files
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  • Extended Abstract
Share
How to cite
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  • Article View: 502
  • PDF Download: 500

APA

Asadi, M. , Mansourfar, G. , Homayoun, S. and Didar, H. (2024). Integrated Reporting Quality: Value creation and Accounting Information Relevance. Financial Accounting Knowledge, 11(2), 167-193. doi: 10.30479/jfak.2024.20291.3203

MLA

Asadi, M. , , Mansourfar, G. , , Homayoun, S. , and Didar, H. . "Integrated Reporting Quality: Value creation and Accounting Information Relevance", Financial Accounting Knowledge, 11, 2, 2024, 167-193. doi: 10.30479/jfak.2024.20291.3203

HARVARD

Asadi, M., Mansourfar, G., Homayoun, S., Didar, H. (2024). 'Integrated Reporting Quality: Value creation and Accounting Information Relevance', Financial Accounting Knowledge, 11(2), pp. 167-193. doi: 10.30479/jfak.2024.20291.3203

CHICAGO

M. Asadi , G. Mansourfar , S. Homayoun and H. Didar, "Integrated Reporting Quality: Value creation and Accounting Information Relevance," Financial Accounting Knowledge, 11 2 (2024): 167-193, doi: 10.30479/jfak.2024.20291.3203

VANCOUVER

Asadi, M., Mansourfar, G., Homayoun, S., Didar, H. Integrated Reporting Quality: Value creation and Accounting Information Relevance. Financial Accounting Knowledge, 2024; 11(2): 167-193. doi: 10.30479/jfak.2024.20291.3203

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