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IJSTR >> Volume 10 - Issue 5, May 2021 Edition

International Journal of Scientific & Technology Research  
International Journal of Scientific & Technology Research

Website: http://www.ijstr.org

ISSN 2277-8616

Theoretical Review On Integrated Reporting

[Full Text]



N.L.E. Abeywardana, S.M. Ferdous Azam, Kevin Low L.T.



Integrated Reporting, diffusion of innovation theory, institutional theory, legitimacy theory, stakeholder theory, shareholder theory, agency theory, signaling theory, and resource-basedtheory



Professional accounting bodies, regulatory bodies, academics, and researchers have highlighted the importance of applying the IR practices, and the academic discussion addressing the IR phenomena proliferated. This study analyzes the perspectives of diffusion of innovation theory, institutional theory, legitimacy theory, stakeholder theory, shareholder theory, agency theory,signaling theory, and resource-based theory on the various facets of integrated reporting. This study aims to provide the panoramic theoretical understanding for the research advancement of integrated reporting by giving guidance about choosing the of most suitable theory/ies for different aspects of integrated reporting. The study concludes the theoretical rationale behind the adoption of integrated reporting practice and shows the potential avenues for future research on integrated reporting.



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