DO COMPANY CHARACTERISTICS INFLUENCE THE QUALITY OF INTEGRATED REPORTING? A STUDY OF SOUTH AFRICAN JSE TOP 100 LISTED COMPANIES. LISTED COMPANIES
| dc.contributor.advisor | Graham, Mark | |
| dc.contributor.author | Phaswana, Malilimalo | |
| dc.date.accessioned | 2019-05-10T10:48:34Z | |
| dc.date.available | 2019-05-10T10:48:34Z | |
| dc.date.issued | 2018 | |
| dc.date.updated | 2019-05-10T08:51:31Z | |
| dc.description.abstract | This dissertation investigates whether a statistically significant relationship exists between a company’s corporate characteristics and the quality of its integrated report. The JSE Top 100 companies are used as the study population, with the Ernst & Young Excellence in Reporting ratings used as the framework for assessing integrated reporting quality. A multiple multivariate regression analysis was employed to assess the impact of ten company characteristics that were found to be prominent by other studies. The results show that firm size, board diversity, board independence and firms in the resource sector show a statistically significant positive association with components of integrated reporting quality as described in the Integrated Reporting Framework. The results suggest that firms with stronger adherence to good corporate practices, with firm board diversity and board independence as a possible indicator, are more responsive to the need for quality integrated reporting. Further, firms with greater accountability to stakeholders through their size of sector also appear to respond to this obligation through increased disclosures. | |
| dc.identifier.apacitation | Phaswana, M. (2018). <i>DO COMPANY CHARACTERISTICS INFLUENCE THE QUALITY OF INTEGRATED REPORTING? A STUDY OF SOUTH AFRICAN JSE TOP 100 LISTED COMPANIES. LISTED COMPANIES</i>. (). ,Faculty of Commerce ,College of Accounting. Retrieved from http://hdl.handle.net/11427/29996 | en_ZA |
| dc.identifier.chicagocitation | Phaswana, Malilimalo. <i>"DO COMPANY CHARACTERISTICS INFLUENCE THE QUALITY OF INTEGRATED REPORTING? A STUDY OF SOUTH AFRICAN JSE TOP 100 LISTED COMPANIES. LISTED COMPANIES."</i> ., ,Faculty of Commerce ,College of Accounting, 2018. http://hdl.handle.net/11427/29996 | en_ZA |
| dc.identifier.citation | Phaswana, M. 2018. DO COMPANY CHARACTERISTICS INFLUENCE THE QUALITY OF INTEGRATED REPORTING? A STUDY OF SOUTH AFRICAN JSE TOP 100 LISTED COMPANIES. LISTED COMPANIES. . ,Faculty of Commerce ,College of Accounting. http://hdl.handle.net/11427/29996 | en_ZA |
| dc.identifier.ris | TY - Thesis / Dissertation AU - Phaswana, Malilimalo AB - This dissertation investigates whether a statistically significant relationship exists between a company’s corporate characteristics and the quality of its integrated report. The JSE Top 100 companies are used as the study population, with the Ernst & Young Excellence in Reporting ratings used as the framework for assessing integrated reporting quality. A multiple multivariate regression analysis was employed to assess the impact of ten company characteristics that were found to be prominent by other studies. The results show that firm size, board diversity, board independence and firms in the resource sector show a statistically significant positive association with components of integrated reporting quality as described in the Integrated Reporting Framework. The results suggest that firms with stronger adherence to good corporate practices, with firm board diversity and board independence as a possible indicator, are more responsive to the need for quality integrated reporting. Further, firms with greater accountability to stakeholders through their size of sector also appear to respond to this obligation through increased disclosures. DA - 2018 DB - OpenUCT DP - University of Cape Town KW - Integrated reporting KW - Quality of integrated reports KW - JSE Top 100 KW - Firm size KW - Sector KW - Board independe LK - https://open.uct.ac.za PY - 2018 T1 - DO COMPANY CHARACTERISTICS INFLUENCE THE QUALITY OF INTEGRATED REPORTING? A STUDY OF SOUTH AFRICAN JSE TOP 100 LISTED COMPANIES. LISTED COMPANIES TI - DO COMPANY CHARACTERISTICS INFLUENCE THE QUALITY OF INTEGRATED REPORTING? A STUDY OF SOUTH AFRICAN JSE TOP 100 LISTED COMPANIES. LISTED COMPANIES UR - http://hdl.handle.net/11427/29996 ER - | en_ZA |
| dc.identifier.uri | http://hdl.handle.net/11427/29996 | |
| dc.identifier.vancouvercitation | Phaswana M. DO COMPANY CHARACTERISTICS INFLUENCE THE QUALITY OF INTEGRATED REPORTING? A STUDY OF SOUTH AFRICAN JSE TOP 100 LISTED COMPANIES. LISTED COMPANIES. []. ,Faculty of Commerce ,College of Accounting, 2018 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/29996 | en_ZA |
| dc.language.rfc3066 | eng | |
| dc.publisher.department | College of Accounting | |
| dc.publisher.faculty | Faculty of Commerce | |
| dc.subject | Integrated reporting | |
| dc.subject | Quality of integrated reports | |
| dc.subject | JSE Top 100 | |
| dc.subject | Firm size | |
| dc.subject | Sector | |
| dc.subject | Board independe | |
| dc.title | DO COMPANY CHARACTERISTICS INFLUENCE THE QUALITY OF INTEGRATED REPORTING? A STUDY OF SOUTH AFRICAN JSE TOP 100 LISTED COMPANIES. LISTED COMPANIES | |
| dc.type | Master Thesis | |
| dc.type.qualificationlevel | Masters | |
| dc.type.qualificationname | MCom |