新兴经济体的综合报告与企业价值:企业规模的调节作用

IF 0.5 Q4 BUSINESS, FINANCE

Indonesian Journal of Sustainability Accounting and Management Pub Date : 2023-06-18 DOI:10.28992/ijsam.v7i1.697

Manimore Makri, K. C. Kabra

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引用次数: 0

摘要

本文旨在研究在企业规模这一调节变量存在的情况下，综合报告质量与企业价值之间的关系。该研究使用了2017-2018年至2019-2020年孟买证券交易所上市的前100家公司的市值样本。偏最小二乘-结构方程模型（PLS-SEM）用于观察IRQ和FV之间的关系，以及FS的调节作用。该分析通过呈现综合报告质量与公司价值之间的显著正相关关系来证实利益相关者理论。企业规模作为IRQ和FV之间的调节因子的不显著影响表明，无论规模大小，印度企业都会披露定性IR。该研究是在印度背景下对IR和FV关系进行的首批调查之一，同时对FS进行调节。该研究有助于企业了解IR等自愿报告对企业绩效的好处。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Integrated Reporting and Firm Value in an Emerging Economy: The Moderating Role of Firm Size

This paper aims to investigate the relationship between Integrated Reporting Quality and Firm Value in the presence of a moderating variable, Firm Size. The study uses a market capitalization-based sample of the top 100 companies listed on Bombay Stock Exchange for the years 2017-2018 to 2019-2020. Partial Least Squares- Structural Equation Model (PLS-SEM) has been applied to observe the relationship between IRQ & FV, as well as the moderating effect of FS. The analysis confirms Stakeholder Theory by presenting a significant positive relationship between Integrated Reporting Quality & Firm Value. The insignificant effect of Firm Size as a moderator between IRQ and FV shows that Indian firms irrespective of their size disclose qualitative IR. The study presents one of the first investigations in the context of India on the relationship between IR & FV while moderating for FS. The study is beneficial for companies to understand the firm performance benefits of voluntary reporting such as IR.

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来源期刊

Indonesian Journal of Sustainability Accounting and Management Multiple-

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