Advances in Consumer Research
Issue 2 : 423-433
Original Article
Interplay Between Integrated Reporting, Firm Performance and Valuation: An Empirical Assessment of Indian Firms
 ,
 ,
1
Department of Commerce, KIIT Deemed to be University, Bhubaneswar, Odisha, India.
2
International Business Management, Delhi Skills and Entrepreneurship University (DSEU), New Delhi,
Abstract

Purpose: The study aims to analyse the impact of Integrated Reporting (IR) practices on firm performances (Return on Assets (ROA) and Return on Equity (ROE), and firm valuation (Tobin’s Q) of Indian companies.

Methodology: The study has used secondary data gathered from annual reports and financial statements of the select Indian companies which have voluntarily adopted IR. The period of the study extends from 2018–2022. Further, panel data regression analysis has been used to analyse the relationships among the variables under the study and examining the impact.

Findings: The results reveal a statistically significant influence of IR practices (measured through IR Index) on the firm performances and firm valuation.

Originality: The study enriches the literature on IR by providing empirical evidence on its impact on firm performance and valuation in Indian context. It analyses the effect of IR adoption on performance and valuation of firms, thereby identifying scope of IR practices in growth and survival of companies.

Implication: The outcome of the study can be utilised by the firms for further investigating the IR Practices adopted by them and by the government and other policy makers in formulating policies related to IR and its implementation in India

Keywords
Recommended Articles
Original Article
Effects of Seasonal Alterations on Histological and Histochemical Structure of Poll Glands in Male Iraqian Camel (Camelus dromedaries)
...
Original Article
The Dynamics Of Elder Victimization In India: Cultural, Social, And Legal Dimensions
Original Article
Unveiling Research Trends on Deglobalization: A Systematic Bibliometric Review
Original Article
“OptiDigit: A sustainable dual-access currency model integrating digital payments with culturally grounded polymer banknotes.”
Loading Image...
Volume 2, Issue 2
Citations
803 Views
738 Downloads
Share this article
© Copyright Advances in Consumer Research