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DO COMPANY CHARACTERISTICS INFLUENCE THE QUALITY OF INTEGRATED REPORTING? A STUDY OF SOUTH AFRICAN JSE TOP 100 LISTED COMPANIES. LISTED COMPANIES

This dissertation investigates whether a statistically significant relationship exists between a company’s corporate characteristics and the quality of its integrated report. The JSE Top 100 companies are used as the study population, with the Ernst & Young Excellence in Reporting ratings used a...

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Main Author: Phaswana, Malilimalo
Other Authors: Graham, Mark
Format: Thesis
Language:English
Published: College of Accounting 2019
Subjects:
Integrated reporting
Quality of integrated reports
JSE Top 100
Firm size
Sector
Board independe
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access_status_str Open Access
author Phaswana, Malilimalo
author2 Graham, Mark
author_browse Graham, Mark
Phaswana, Malilimalo
author_facet Graham, Mark
Phaswana, Malilimalo
author_sort Phaswana, Malilimalo
collection Thesis
description This dissertation investigates whether a statistically significant relationship exists between a company’s corporate characteristics and the quality of its integrated report. The JSE Top 100 companies are used as the study population, with the Ernst & Young Excellence in Reporting ratings used as the framework for assessing integrated reporting quality. A multiple multivariate regression analysis was employed to assess the impact of ten company characteristics that were found to be prominent by other studies. The results show that firm size, board diversity, board independence and firms in the resource sector show a statistically significant positive association with components of integrated reporting quality as described in the Integrated Reporting Framework. The results suggest that firms with stronger adherence to good corporate practices, with firm board diversity and board independence as a possible indicator, are more responsive to the need for quality integrated reporting. Further, firms with greater accountability to stakeholders through their size of sector also appear to respond to this obligation through increased disclosures.
format Thesis
id oai:open.uct.ac.za:11427/29996
institution University of Cape Town (South Africa)
language eng
last_indexed 2026-06-10T12:38:52.556Z
license_str Not specified — see source repository
provenance_str_mv Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository
publishDate 2019
publishDateRange 2019
publishDateSort 2019
publisher College of Accounting
publisherStr College of Accounting
record_format dspace
source_str UCTD — University of Cape Town Open Access Repository
spelling oai:open.uct.ac.za:11427/29996 DO COMPANY CHARACTERISTICS INFLUENCE THE QUALITY OF INTEGRATED REPORTING? A STUDY OF SOUTH AFRICAN JSE TOP 100 LISTED COMPANIES. LISTED COMPANIES Phaswana, Malilimalo Graham, Mark Integrated reporting Quality of integrated reports JSE Top 100 Firm size Sector Board independe This dissertation investigates whether a statistically significant relationship exists between a company’s corporate characteristics and the quality of its integrated report. The JSE Top 100 companies are used as the study population, with the Ernst & Young Excellence in Reporting ratings used as the framework for assessing integrated reporting quality. A multiple multivariate regression analysis was employed to assess the impact of ten company characteristics that were found to be prominent by other studies. The results show that firm size, board diversity, board independence and firms in the resource sector show a statistically significant positive association with components of integrated reporting quality as described in the Integrated Reporting Framework. The results suggest that firms with stronger adherence to good corporate practices, with firm board diversity and board independence as a possible indicator, are more responsive to the need for quality integrated reporting. Further, firms with greater accountability to stakeholders through their size of sector also appear to respond to this obligation through increased disclosures. 2019-05-10T10:48:34Z 2019-05-10T10:48:34Z 2018 2019-05-10T08:51:31Z Master Thesis Masters MCom http://hdl.handle.net/11427/29996 eng application/pdf College of Accounting Faculty of Commerce
spellingShingle Integrated reporting
Quality of integrated reports
JSE Top 100
Firm size
Sector
Board independe
Phaswana, Malilimalo
DO COMPANY CHARACTERISTICS INFLUENCE THE QUALITY OF INTEGRATED REPORTING? A STUDY OF SOUTH AFRICAN JSE TOP 100 LISTED COMPANIES. LISTED COMPANIES
thesis_degree_str Master's
title DO COMPANY CHARACTERISTICS INFLUENCE THE QUALITY OF INTEGRATED REPORTING? A STUDY OF SOUTH AFRICAN JSE TOP 100 LISTED COMPANIES. LISTED COMPANIES
title_full DO COMPANY CHARACTERISTICS INFLUENCE THE QUALITY OF INTEGRATED REPORTING? A STUDY OF SOUTH AFRICAN JSE TOP 100 LISTED COMPANIES. LISTED COMPANIES
title_fullStr DO COMPANY CHARACTERISTICS INFLUENCE THE QUALITY OF INTEGRATED REPORTING? A STUDY OF SOUTH AFRICAN JSE TOP 100 LISTED COMPANIES. LISTED COMPANIES
title_full_unstemmed DO COMPANY CHARACTERISTICS INFLUENCE THE QUALITY OF INTEGRATED REPORTING? A STUDY OF SOUTH AFRICAN JSE TOP 100 LISTED COMPANIES. LISTED COMPANIES
title_short DO COMPANY CHARACTERISTICS INFLUENCE THE QUALITY OF INTEGRATED REPORTING? A STUDY OF SOUTH AFRICAN JSE TOP 100 LISTED COMPANIES. LISTED COMPANIES
title_sort do company characteristics influence the quality of integrated reporting a study of south african jse top 100 listed companies listed companies
topic Integrated reporting
Quality of integrated reports
JSE Top 100
Firm size
Sector
Board independe
url http://hdl.handle.net/11427/29996
work_keys_str_mv AT phaswanamalilimalo docompanycharacteristicsinfluencethequalityofintegratedreportingastudyofsouthafricanjsetop100listedcompanieslistedcompanies

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