The capital market effects of Integrated Reporting (IR): An exploratory analysis of a non-linear relationship

51 Pages Posted: 8 Jul 2021

See all articles by Anthony C. Ng

Anthony C. Ng

Deakin University

Ferdinand A Gul

Deakin University

Steven Yik-Pui Low

Deakin University

Date Written: June 26, 2021

Abstract

While prior research suggests that a firm with higher compliance to Integrated Reporting (

Keywords: Financial Reporting, Integrated Reporting, Firm Value, Liquidity, Obfuscation, Earnings Management

JEL Classification: M40, M41,M48

Suggested Citation

Ng, Anthony C. and Gul, Ferdinand A and Low, Steven Yik-Pui, The capital market effects of Integrated Reporting (IR): An exploratory analysis of a non-linear relationship (June 26, 2021). Available at SSRN: https://ssrn.com/abstract=3874673 or http://dx.doi.org/10.2139/ssrn.3874673

Anthony C. Ng (Contact Author)

Deakin University ( email )

Australia
+61392446171 (Phone)

Ferdinand A Gul

Deakin University ( email )

Australia

Steven Yik-Pui Low

Deakin University ( email )

Australia

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