Proceedings of the 6th International Accounting Conference (IAC 2017)

Does Integrated Reporting Approach Enhance the Value Relevance of Accounting Information?: Evidence from Asian Firms

Authors
Kenny Fernando, Rina Dharmawati, Dewi Sriani, Elvia R. Shauki, Vera Diyanty
Corresponding Author
Kenny Fernando
Available Online August 2017.
DOI
https://doi.org/10.2991/iac-17.2018.20How to use a DOI?
Keywords
Integrated Reporting; Value Relevance; Accounting Information; NVIVO
Abstract

This study aims to investigate the effect of Integrated Reporting () on the relevance of accounting information: evidence from ASIA. By conducting regression analysis on 195 firm-years from listed companies on The International Integrated Reporting Council between 3 years. is measured by coverage ration of keywords using NVIVO Software Version 11. The results shows that impelementation of has no effect on the relevance of accounting information.

Copyright
© 2018, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 6th International Accounting Conference (IAC 2017)
Series
Advances in Economics, Business and Management Research
Publication Date
August 2017
ISBN
978-94-6252-519-1
ISSN
2352-5428
DOI
https://doi.org/10.2991/iac-17.2018.20How to use a DOI?
Copyright
© 2018, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Kenny Fernando
AU  - Rina Dharmawati
AU  - Dewi Sriani
AU  - Elvia R. Shauki
AU  - Vera Diyanty
PY  - 2017/08
DA  - 2017/08
TI  - Does Integrated Reporting Approach Enhance the Value Relevance of Accounting Information?: Evidence from Asian Firms
BT  - Proceedings of the 6th International Accounting Conference (IAC 2017)
PB  - Atlantis Press
SP  - 112
EP  - 117
SN  - 2352-5428
UR  - https://doi.org/10.2991/iac-17.2018.20
DO  - https://doi.org/10.2991/iac-17.2018.20
ID  - Fernando2017/08
ER  -