An Exploratory Study on Integrated Reporting Among Top Malaysian Public Limited Companies
Nurul Wahida Abdullah (a*) ; Maisyarah Bt Mohamad Nor (b*) ; Dr. Norhayati Mat Husin (c*)
POLITEKNIK MUADZAM SHAH
This exploratory study content analyses the existence of IR related elements in the corporate reports among top Malaysian public listed companies. As the world begins a long shift toward a higher share of market-based financing, effective disclosure will become even more important. In the future, Integrated Reporting may well play a bigger role. There are significant information gaps in reports, particularly the one conducted within Malaysian setting, this study provides exploratory evidence of Top Malaysian public limited companies’ initiative to transform their corporate reports into IR. The evidence suggests only one of the public limited companies has fully converted their corporate report into IR, the findings provide an overview on the response of top Malaysian public limited companies in relation to Malaysian government initiatives on IR.
Topic: Financial Management and Accounting