Year: 2025
Type: article
Abstract: This study examines the quality of Integrated Reporting (IR) of governance systems. IR is rapidly becoming a tool for businesses to comprehend better the process of creating value and interacting with outside parties. Initially, a questionnaire was created for this study to evaluate integrated report quality. Following that, the data was collected from 384 Jordanian SMEs. SEM-Smart PLS was used to assess the agency theory-based hypotheses on the association between SMEs and the caliber of IR. The results demonstrate that the corporate governance system offers significant support for giving stakeholders high-quality information on the value creation process through investor relations. The reason for this is that, in contrast to a voluntary reporting model like IR, Jordanian SMEs place a great deal of importance on corporate governance requirements and the processes that follow mandated corporate reporting obligations. The results suggest that, despite using resources to prepare integrated reports, considering that many aspects of corporate governance are meant to satisfy reporting requirements, directors have not placed much emphasis on the provision of superior information via voluntary disclosure procedures like integrated reporting (IR).
DOI: 10.14419/z4xz1540
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: bronze
Funder: Al-Balqa' Applied University
OpenAlex ID: W4416169122
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