Does board monitoring affect integrated reporting disclosure for better transparency and sustainability?

• الحاوية / القاعدة: Universal Journal of Accounting and Finance
• المؤلف الرئيسي: 2-s2.0-85118152175
• التنسيق: مقال
• اللغة: English
• منشور في: Horizon Research Publishing 2021
• الوصول للمادة أونلاين: https://www.scopus.com/inward/record.uri?eid=2-s2.0-85118152175&doi=10.13189%2fujaf.2021.090515&partnerID=40&md5=f30d3a42a0c21e84e6ee7c82b060a506

The growing of stakeholders' demand for better corporate transparency has derived firms to adopt integrated reporting. Thus, this study aims to examine the impact of firm's board of directors on integrated reporting practice. In particular, this study investigates how board characteristics; board size, board independence, board activity and board gender diversity influence the degree of integrated reporting disclosure of Malaysian commercial banks. Consistent with prior research, this study uses a disclosure index based on International Integrated Reporting Council Framework to measure integrated reporting disclosure. Using a sample of Malaysian commercial banks from 2013 to 2017, the results show that board size is significantly negative associated with integrated reporting disclosure. Other board characteristics, however, are not associated with integrated reporting disclosure. Our findings provide insights for regulators in designing more effective corporate governance mechanisms that promote better integrated reporting practice. © Universal Journal of Accounting and Finance 2021.