Academic Journal
INTEGRATED REPORTING QUALITY DETERMINANTS: THE CASE OF BASIC MATERIALS AND INDUSTRIAL COMPANIES
| العنوان: | INTEGRATED REPORTING QUALITY DETERMINANTS: THE CASE OF BASIC MATERIALS AND INDUSTRIAL COMPANIES |
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| المؤلفون: | COJOCARU (BĂRBIERU), Ana-Carolina, MIHAILA, Svetlana, GROSU, Veronica |
| المصدر: | Journal of Social Sciences, Vol 6, Iss 4, Pp 6-17 (2023) |
| بيانات النشر: | Technical University of Moldova, 2023. |
| سنة النشر: | 2023 |
| المجموعة: | LCC:Social Sciences |
| مصطلحات موضوعية: | corporate transparency, empirical analysis, integrated reporting factors, sustainability, Social Sciences |
| الوصف: | This study investigates the determinants of integrated reporting quality in the context of basic materials and industrial companies. The motivation stems from the need to enhance reporting quality and provide guidance to companies and academia. Specific hypotheses were formulated, including the influence of profitability, company size, age, and board size on integrated reporting quality. The research aims to offer insights into these factors' impact. The study employs a mixed-method approach involving quantitative regression analysis and qualitative content analysis. Findings reveal that profitability is not a significant determinant of integrated reporting quality, while larger companies exhibit higher-quality reports. Younger firms tend to present more elaborate reports. The study validates the role of board size in enhancing reporting quality. These results contribute to refining integrated reporting standards, enhancing transparency, and guiding strategic decisions for sustainable development. |
| نوع الوثيقة: | article |
| وصف الملف: | electronic resource |
| اللغة: | English French Romanian; Moldavian; Moldovan |
| تدمد: | 2587-3490 2587-3504 |
| Relation: | https://press.utm.md/index.php/jss/article/view/2023-6-4-01/01-pdf; https://doaj.org/toc/2587-3490; https://doaj.org/toc/2587-3504 |
| DOI: | 10.52326/jss.utm.2023.6(4).01 |
| URL الوصول: | https://doaj.org/article/a79b21688c5e46b2895b654c96bd02cd |
| رقم الانضمام: | edsdoj.79b21688c5e46b2895b654c96bd02cd |
| قاعدة البيانات: | Directory of Open Access Journals |
| تدمد: | 25873490 25873504 |
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| DOI: | 10.52326/jss.utm.2023.6(4).01 |