Factors influencing integrated reporting practices among Malaysian public listed real property companies: a sustainable development effort

Abstract

This study examines the integrated reporting practices among the public listed real property companies in Malaysia. Specifically, this study examines the level of integrated reporting disclosure and subsequently, the effect of firm structure, firm performance and market structure in influencing integrated reporting disclosure among the Malaysian public listed real property companies. Using content analysis, this study shows that although the level of integrated reporting disclosure among the real property companies has increased over time, their level of integrated reporting practices is still low. This study also shows that only company size and audit firm size significantly influence the level of integrated reporting practices among the real property companies in Malaysia. Leverage, returns on asset, returns on equity and liquidity show no significant association with the level of integrated reporting disclosure. These findings would be of interest to the policy makers and regulators on strategising ways in improving integrated reporting practices.