Unlocking the reporting rhapsody: Mediating performance and integrated disclosures in Indian businesses

Agarwall, Himanshu; Chaudhary, Niyati; Sahoo, Jyotirmayee; Kumar, Arya; Arora, Monika

doi:10.47974/JSMS-1211

Open Access Research Article

Unlocking the reporting rhapsody: Mediating performance and integrated disclosures in Indian businesses

Himanshu Agarwallhimanshufeb12@gmail.comSchool of Social, Financial and Human Sciences KIIT (Deemed to be University)Bhubaneswar, Odisha, India0000-0003-4108-7985View full profile → , Niyati Chaudharyniyatichaudhary03@gmail.comDelhi Institute of Advance Studies I. P. UniversityNew Delhi, India0000-0002-6087-5728View full profile → , Jyotirmayee Sahoojyoti09.628@gmail.comDepartment of School of Management Centurion University of Technology and ManagementSchool of Social, Financial and Human Sciences KIIT (Deemed to be University)Bhubaneswar, Odisha, India0000-0001-5637-4894View full profile → , ^*Arya KumarCorresponding authoraryantripathy@yahoo.comSchool of Social, Financial and Human Sciences KIIT (Deemed to be University)School of Economics and Commerce KIIT Deemed to be UniversityBhubaneswar, Odisha, 751024, India0000-0002-8203-361XView full profile → , Monika Aroramonikaarora@bpitindia.comDepartment of Mathematics University of DelhiDepartment of Information Technology Bhagwan Parshuram Institute of Technology Gurugram, Delhi, 110085, India0000-0001-8302-2640View full profile →

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pp. 1843–1851Vol. 26Issue 7October 2023DOI: 10.47974/JSMS-1211XML

Published Online:: 27 Nov 2023
Article type:: Research Article
Language:: EN
Article no.:: JSMS-1211
Pages:: 1843–1851

Abstract

Implementation of Integrated Reporting (IR) can reduce information imbalance between investors and companies so long as the reports include elements recommended by established frameworks. Prevailing studies show a relationship between IR Practices and firm performance, but more is needed regarding their paths. The study attempts to analyze IR’s direct and indirect effects on performance using the size and leverage of a firm in a mediation framework. The sample companies include 69 Indian companies voluntarily adopting IR over five years (2017-18 to 2021-22). The findings reveal a significant direct impact of IR on performance measures. It shows that the leverage and size of the firm mediate the correlation between IR and the performances of sample companies. Again, the statistical significance of the indirect effects of IR on Performance is found concerning firm size and leverage. The article provides a more comprehensive aspect of the prevalent literature on IR.

Keywords

Integrated reporting IR practices Firm performance Mediation analysis Direct & indirect effect

Subject Classifications

65-0365-11

References

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