Does Integrated Reporting Approach Enhance the Value Relevance of Accounting Information?: Evidence from Asian Firms
- 10.2991/iac-17.2018.20How to use a DOI?
- Integrated Reporting; Value Relevance; Accounting Information; NVIVO
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.
- © 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 - 10.2991/iac-17.2018.20 ID - Fernando2017/08 ER -