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Does Integrated Reporting Approach Enhance the Value Relevance of Accounting Information?: Evidence from Asian Firms

机译：综合报告方法是否提升会计信息的价值相关性？：来自亚洲公司的证据

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This study aims to investigate the effect of Integrated Reporting () on the relevance of accounting information: evidence from ASIA. By conducting regression analysis on 195 firm-years from listed companies on The International Integrated Reporting Council between 3 years is measured by coverage ration of keywords using NVIVO Software Version 11. The results shows that impelementation of has no effect on the relevance of accounting information.

机译：本研究旨在调查综合报告（）对会计信息相关性的影响：来自亚洲的证据。通过在2005年在国际综合报告理事会上市公司的195家公司的回归分析3年来使用NVivo软件版本11的覆盖率来衡量。结果表明，的障碍没有影响会计信息的相关性。

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来源
《International Accounting Conference》|2018年|282p|共6页
会议地点
作者
Kenny Fernando; Rina Dharmawati; Dewi Sriani; Elvia R. Shauki; Vera Diyanty;
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原文格式 PDF
正文语种
中图分类 F23-53;
关键词
Integrated Reporting; Value Relevance; Accounting Information; NVIVO;

机译：综合报告;价值相关性;会计信息;NVIVO;

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1. Does the voluntary adoption of integrated reporting affect the value relevance of accounting information? Empirical evidence from Europe [J] . Salvatore Loprevite, Daniela Rupo, Bruno Ricca International journal of managerial and financial accounting . 2019,第3a4期

机译：综合报告自愿采用是否影响会计信息的价值相关性？来自欧洲的经验证据
2. Value relevance of accounting information under an integrated reporting approach: A research note [J] . Baboukardos Diogenis, Rimmel Gunnar Journal of accounting and public policy . 2016,第4期

机译：综合报告方法下会计信息的价值相关性：研究笔记
3. Does integrated reporting enhance the value relevance of organizational capital? Evidence from the South African context [J] . Tlili Maroua, Ben Othman Hakim, Hussainey Khaled Journal of Intellectual Capital . 2019,第5期

机译：综合报告是否增强了组织资本的价值相关性？来自南非背景的证据
4. Does Integrated Reporting Approach Enhance the Value Relevance of Accounting Information?: Evidence from Asian Firms [C] . Kenny Fernando, Rina Dharmawati, Dewi Sriani, International Accounting Conference . 2018

机译：综合报告方法是否提升会计信息的价值相关性？：来自亚洲公司的证据
5. Value relevance of financial information reported by foreign firms: Evidence from financial analysts and trading volume. [D] . Hora, Judith Ann. 1999

机译：外国公司报告的财务信息的价值相关性：来自金融分析师的证据和交易量。
6. Does voluntary integrated reporting reduce information asymmetry? Evidence from Europe and Asia [O] . Dewi Sriani, Dian Agustia 2020

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7. Does Integrated Reporting Approach Enhance the Value Relevance of Accounting Information?: Evidence from Asian Firms [O] . Kenny Fernando, Rina Dharmawati, Dewi Sriani, 2018

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8. Exploring Command and Control Concepts for an Integrated Effect Coordination Cell using an Enhanced Tabletop Experimentation Approach: Report on the Integrated Effects Coordination Cell Exploratory Experiment (IECCEX). [R] . Lam, S., Woodward, W. 2007

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Does Integrated Reporting Approach Enhance the Value Relevance of Accounting Information?: Evidence from Asian Firms

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