Title: Determinants of integrated reporting quality: a case study from India

Authors: Suman Devarapalli; Lalita Mohan Mohapatra; Ranjitha Ajay

Addresses: Paari School of Business, SRM University-AP, Amaravati, Andhra Pradesh, India ' Paari School of Business, SRM University-AP, Amaravati, Andhra Pradesh, India ' Finance Area, Great Lakes Institute of Management, Chennai, Tamil Nadu, India

Abstract: This study investigates the impact of financial and other factors, including profitability, firm value, board size, firm size, and the influence of COVID, on the quality of integrated reporting (IR). The sample comprises 46 listed Indian corporates observed over a three-year period (2019-2021). A scoring system was devised to assess IR quality through content analysis of annual reports. Empirical estimation employed pooled ordinary least square, fixed effect, and random effect models. The findings revealed no significant relationship between profitability, firm value, and IR quality. However, board size, firm size, and the COVID dummy variable exhibited a positive impact on IR quality. Robustness checks provided further support to the panel regression estimates.

Keywords: integrated reporting; profitability; firm value; Tobin Q; COVID dummy; India.

DOI: 10.1504/IJMP.2025.144799

International Journal of Management Practice, 2025 Vol.18 No.2, pp.192 - 214

Received: 04 Feb 2023
Accepted: 16 Feb 2024
Published online: 03 Mar 2025 *

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