所有权结构与综合报告质量：来自新兴市场的经验证据

IF 3.3 Q1 BUSINESS, FINANCE Journal of Financial Reporting and Accounting Pub Date : 2024-07-25 DOI:10.1108/jfra-02-2024-0101

Abdallah A.S. Fayad, Arifatul Husna Binti Mohd Ariff, Sue Chern Ooi, Ali H.I. Aljadba, Khaldoon Albitar

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引用次数: 0

摘要

本文旨在探讨新兴市场中所有权结构对综合报告质量（IRQ）的作用。本研究的样本包括马来西亚证券交易所的 64 家公司，从 2017 年到 2020 年共观察了 173 个公司年度。研究结果研究结果表明，政府所有权对 IRQ 有积极影响，综合报告和 <IR>框架具有良好的一致性。外资所有权对 IRQ 有积极影响。实际意义本研究结果对马来西亚的公司和监管机构具有实际意义。研究结果向投资者表明，政府所有权和外资所有权对 IRQ 都有积极影响。据作者所知，这是第一篇在马来西亚探讨所有权结构对 IRQ 影响的论文。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Ownership structure and integrated reporting quality: empirical evidence from an emerging market

Purpose

This paper aims to explore the role of ownership structure on integrated reporting quality (IRQ) in an emerging market.

Design/methodology/approach

This study includes a sample consisting of 64 firms from Bursa Malaysia, with 173 firm-year observations from 2017 to 2020. Feasible Generalised Least Square model has been used to test the hypotheses.

Findings

The findings show that government ownership has a positive effect on IRQ and that the integrated reports and <IR> framework are well aligned. Foreign ownership influences IRQ positively. However, the results did not support the effect of family ownership on IRQ as hypothesised.

Practical implications

The findings of this research hold practical implications for companies and regulators in Malaysia. The results demonstrate to investors that both government and foreign ownership have a positive impact on IRQ. Therefore, investors can make well-informed investment decisions regarding companies with a high level of government or foreign ownership.