Research Article
How Integrated Reporting Quality Affects Asymmetry Information during COVID-19? A Study in Southeast Asia
@INPROCEEDINGS{10.4108/eai.10-8-2022.2320885, author={Silvia Eka Putri and Vinka Noviani and Andrey Hasiholan Pulungan}, title={How Integrated Reporting Quality Affects Asymmetry Information during COVID-19? A Study in Southeast Asia}, proceedings={Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia}, publisher={EAI}, proceedings_a={ICBAE}, year={2022}, month={8}, keywords={covid-19 pandemic information asymmetry integrated report}, doi={10.4108/eai.10-8-2022.2320885} }- Silvia Eka Putri
Vinka Noviani
Andrey Hasiholan Pulungan
Year: 2022
How Integrated Reporting Quality Affects Asymmetry Information during COVID-19? A Study in Southeast Asia
ICBAE
EAI
DOI: 10.4108/eai.10-8-2022.2320885
Abstract
This research aims to examine the Integrated Reporting impact to Information Asymmetry during COVID-19 in Southeast Asia. There are 78 companies in Southeast Asia used as sample in this study. The data is taken from S&P Capital IQ over two periods from 2019-2020 and examined using a fixed-effect regression model by STATA. The integrated reporting quality is assessed by analyzing the content and quantifying the scores of integrated reporting dimensions such as organizational overview, and impression scores. Our findings reveal that integrated reporting significantly affects the asymmetry information along with other financial factors, such as profitability and leverage. This evidence implies that integrated reporting plays an important role to reduce an information asymmetry between the companies and external parties. It also extends integrated reporting and information asymmetry literature especially in Southeast Asia.
