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الرئيسية > Towards Integrated Reporting:>الوصف
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Towards Integrated Reporting: An Exploratory Analysis of Reporting Practices in Saudi Arabia

المصدر: الفكر المحاسبي
الناشر: جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة
المؤلف الرئيسي: Ali, Mohamed Ali Shabeeb (Author)
مؤلفين آخرين: Ahmed, Ahmed Hassan Ahmed (Co-Author)
المجلد/العدد: مج21, ع1
محكمة: نعم
الدولة: مصر
التاريخ الميلادي: 2017
الشهر: أبريل
الصفحات: 51 - 92
DOI: 10.21608/ATASU.2017.39227
ISSN: 2356-8402
رقم MD: 811040
نوع المحتوى: بحوث ومقالات
اللغة: الإنجليزية
قواعد المعلومات: EcoLink
مواضيع:
السعودية | سوق الأوراق المالية | التقارير المالية | الإفصاح المحاسبي
كلمات المؤلف المفتاحية:
Accounting | Integrated Reporting | Developing Countries | Saudi Arabia
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المستخلص: Purpose - The purpose of the present study is to determine the extent of Integrated Reporting practices amongst 106 companies listed on the Saudi Stock Market (Tadawul) and investigate the factors that influence such practices over the period from 2013 to 2014. Design/methodology/approach — First, a review of the extant literature on integrated reporting has been conducted. Second, the sample comprises all of the non-financial companies listed on the Saudi Stock Market (Tadawul). The study developed an integrated reporting index comprised 45 items. Descriptive analysis has been employed to determine the extent of integrated reporting amongst the sample companies. Univariate and multivariate analyses have been used to examine the association between some firm characteristics and the level of integrated reporting amongst the sample companies at the investigated period. Findings - The results indicated that the extent of IR practices is still limited with little improvement evidenced throughout the investigated period. Univariate and multivariate analyses revealed a significant association between IR practices and size and auditor type in both years. Insignificant results were reported regarding profitability and industry type. Practical Implications-We add Saudi evidence with respect to the extent and determinants of integrated reporting, as the majority of prior studies focus on countries with developed capital markets. The results presented in this paper should therefore be of interest to regulators and standard-setters charged wit developing accounting standards related to integrated reporting. Originality/value — To the best of the author’s knowledge this is the first study that investigated IR practices and its determinants in the Middle East and North Africa region, so it could foe regarded as an important step in understanding how this area of research is moving forward in a developing country such as Saudi Arabia. Therefore, this study contributes to extant literature on IR by providing an empirical evidence from a developing country, like Saudi Arabia, where such evidence is still unknown.
ISSN: 2356-8402

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