Universitas Indonesia Conferences, International Accounting Conference - 2017

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DOES INTEGRATED REPORTING APPROACH ENHANCE THE VALUE RELEVANCE OF ACCOUNTING INFORMATION? : EVIDENCE FROM ASIAN FIRMS
Rina Dharmawati, Dewi Sriani, Kenny Fernando, Elvia R. Shauki, Vera Diyanty

Last modified: 2017-08-23

Abstract


This study aims to investigate the effect of Integrated Reporting on 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. Integrated Reporting is measured by coverage ration of keywords using NVIVO Software Version 11. The results shows that impelementation of Integraed Reporting has no effect on the relevance of accounting information.


Keywords


Keywords: Integrated Reporting, Relevance, Accounting Information,ASIA

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