INTEGRATED REPORTING PRACTICES AMONG REAL PROPERTY LISTED COMPANIES IN MALAYSIA

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Jauharoh Jamal Erlane K Ghani

Abstract

Integrated reporting promotes a cohesive and efficient approach to corporate reporting that draws on different reporting strands and communicates a fullrange of factors that can affect the ability of a company in creating its value over time and enhancing governance at the same time. However, there is alack of study that has examined integrated reporting practices particularly in a developing country such as Malaysia. This study examines the extentof integrated reporting practices among real property listed companies in Malaysia. This study adopts content analysis on 189 annual reports from63 real property companies that are listed in Bursa Malaysia. The results show that the real property companies in Malaysia have yet to achievea satisfactory level of integrated reporting practices. This is because all of the companies have a compliant level of integrated reporting rangingfrom non-compliance to moderate compliance only. The results also show that the size of the company plays an important role on the extent ofintegrated reporting practices. The findings in this study provide knowledge to interested parties such as practitioners and academics on the level ofintegrated reporting practices among public listed companies in Malaysia. In addition, the findings provide ideas to the regulatory bodies to strategiseways in promoting integrated reporting among public listed companies. 
Keywords: Integrated reporting, size, real property companies, Malaysia

Article Details

How to Cite
JAMAL, Jauharoh; K GHANI, Erlane. INTEGRATED REPORTING PRACTICES AMONG REAL PROPERTY LISTED COMPANIES IN MALAYSIA. Management & Accounting Review (MAR), [S.l.], v. 15, n. 1, p. 251-274, june 2016. ISSN 2550-1895. Available at: <http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/571>. Date accessed: 16 jan. 2018.
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