Victoria University

Value Relevance of Integrated Reporting using a Novel Approach: Comparative Cross Country Evidence of Mandatory and Voluntary Implementers

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dc.contributor.advisor Lubberink, Martien
dc.contributor.advisor Islam, Ainul Mohaimen, FJ Abu 2021-01-31T22:20:26Z 2021-01-31T22:20:26Z 2021 2021
dc.description.abstract This thesis examines the value relevance of accounting information under integrated reporting (IR) in a comparative mandatory and voluntary setting. A meta review is conducted of all published work focusing on integrated reporting since 2011, which provides detailed insight into the gaps in the IR literature. Multiplicative log-linear model is used in measurement, which is a novel technique that mitigates the shortcomings of traditional value relevance models. The findings show that value relevance of summary accounting information increases after the implementation of IR in the mandatory setting. In the voluntary setting, market effect and the existing reporting paradigm effect the value relevance of accounting information under IR. If the market is large and existing reporting requirements are robust voluntary adoption of IR has minimal to no effect. However, in smaller markets with less rigorous reporting environment, adoption of IR does result in increased value relevance of accounting information. Compared to traditional models, the multiplicative model provides estimates that are more stable over time and shows better explanatory power. Overall, the findings of this thesis show that capital providers value the information content of IR under specific circumstances. This thesis contributes to the IR and value relevance literature by providing the first comparative cross-country evidence of the effect of IR in the change in value relevance of reported accounting information. It provides policy relevant input to the standard setters of IR by demonstrating the effect of IR in the decision usefulness of summary accounting information. The thesis further provides robust evidence of the efficacy of using the multiplicative log-linear model in measuring value relevance instead of the traditional linear additive models. en_NZ
dc.language.iso en_NZ
dc.publisher Victoria University of Wellington en_NZ
dc.subject Integrated reporting en_NZ
dc.subject Value relevance en_NZ
dc.subject Log linear model en_NZ
dc.title Value Relevance of Integrated Reporting using a Novel Approach: Comparative Cross Country Evidence of Mandatory and Voluntary Implementers en_NZ
dc.type text en_NZ
vuwschema.contributor.unit School of Accounting and Commercial Law en_NZ
vuwschema.contributor.unit Centre for Accounting, Governance and Taxation Research en_NZ
vuwschema.type.vuw Awarded Doctoral Thesis en_NZ Accounting en_NZ Victoria University of Wellington en_NZ Doctoral en_NZ Doctor of Philosophy en_NZ
dc.rights.license Creative Commons GNU GPL en_NZ 2021-01-29T05:32:03Z
vuwschema.subject.anzsrcfor 150103 Financial Accounting en_NZ
vuwschema.subject.anzsrcfor 150101 Accounting Theory and Standards en_NZ
vuwschema.subject.anzsrcseo 970115 Expanding Knowledge in Commerce, Management, Tourism and Services en_NZ
vuwschema.subject.anzsrctoa 1 PURE BASIC RESEARCH en_NZ

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