Textual attributes on integrated reporting quality: Evidence in Asia and Europe

Title : Textual attributes on integrated reporting quality: Evidence in Asia and Europe

Authors :
1. Wiwik Supratiwi
2. Dian Agustia
3. Wiwiek Dianawati
4. Tota Panggbean

Department : Accounting

Journal Name : Cogent Business & Management

Kinds of Journal: Q2

Keywords: integrated reporting quality, length, narrative, reading difficulty, textual attributes

ABSTRACT

Textual attribute integrated reporting refers to the difficulty level of readability and word length (narrative) of the information disclosed. The conciseness of information requires minimizing the length of words (narrative), offset by the increased readability of the integrated reporting. A sample of 973 integrated reports of companies in Asia and Europe from 2016-to 2019 was used. The hypothesis and research results indicate that readability difficulties and word length (narrative) negatively affect integrated reporting quality. That shows that the more concise the information disclosed, the more significantly the reduced quality of integrated reporting. Readability difficulties and word length (narrative) eliminate the meaning of the information disclosed. Stakeholder understanding of information is an aspect that companies must consider in meeting information needs.

For details : https://www.tandfonline.com/doi/full/10.1080/23311975.2022.2111848