Abstract
In the corporate reporting movement, Integrated Reporting (IR) is the most recent evolution which is seen as a proficient elucidation to the apprehensions and constraints of customary economic reporting. This study purports to ascertain the degree of compliance of IR with IIRF and the impact of corporate specific determinants on integrated reporting quality (IRQ) in the top energy sector companies of India. The results demonstrate that the overall effect of the corporate specific determinants on IR quality is positively significant. However, at an individual level only size of the company and its ownership structure positively and significantly influence the IRQ of the sample companies.
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