Title: Impact of integrated reporting on firm value: an Indian perspective

Authors: Sushant Gupta; Lalit Bhalla

Addresses: Lovely Professional University, Jalandhar, Punjab, India ' Lovely Professional University, Jalandhar, Punjab, India

Abstract: Integrated reporting has created attention of policymakers in the past few years, in and around the world. An integrated report is a complete report communicating about how an organisation's strategy, governance, performance and prospects lead to the creation of value over the short, medium and long term. India has taken the lead in its development by adopting <IR> on voluntary basis. Therefore, the present study has been conducted to examine the effect of <IR> on firm value for Indian companies. The sample for the present study consisted of total 369 companies listed on national stock exchange for the period 2018-2020 with 1,107 observations. The study applied fixed effect model technique for the purpose of analysis. Further, findings showed that <IR> scores of Indian companies have significant impact on firm value along with control variables i.e., size of the firm, profitability, and efficiency.

Keywords: integrated reporting; corporate disclosures; firm value; International Integrated Reporting Council; IIRC.

DOI: 10.1504/IJSSOC.2022.127983

International Journal of Sustainable Society, 2022 Vol.14 No.4, pp.323 - 334

Received: 26 Mar 2021
Accepted: 05 Jan 2022
Published online: 03 Jan 2023 *

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