Title: FACTORS AFFECTING THE QUALITY OF INTEGRATED REPORTING AND ITS IMPACT ON FIRM’S VALUE OF COMPANY LISTED ON VIETNAM STOCK MARKET
Authors:
Assoc Prof Dinh The Hung, Ph.D and Hung Quoc Chu
Abstract:
The research’s goal is to identify the variables influencing the quality of integrated reports and their effects on the market value of companies listed on the Vietnamese stock exchange. The authors have gathered secondary data from the annual reports of 92 state-owned businesses in the top 100 Vietnamese companies that completely published their annual reports between 2018 and 2022 to achieve this goal. The study’s findings indicate that four components, including company size (SIZE), profitability (ROA), the proportion of women on the board of directors (FBM) and Audit, have a positive impact on the quality of integrated reports (IRQ). A financial Leverage (LEV) and Sector Business Field (SECTOR) element does not statistically signify anything and have no bearing on the accuracy of the financial accounts. The results also specify the positive impact that IRQ has on Firm’s value.
Keywords: Integrated reporting, Firm’s value, Integrated reporting quality.
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