Corporate Reporting & Disclosure Quality
My research in this area investigates what firms choose to disclose—both voluntarily and mandatorily—and how the quality of that information creates value, enhances reporting integrity, and impacts market participants. I am interested in the evolution of corporate communication beyond traditional financial statements.
Featured Article
I. S. Islam (2020). “Investigating the relationship between integrated reporting and firm performance in a voluntary disclosure regime: insights from Bangladesh” Asian Journal of Accounting Research.
This study examines the association between the adoption of Integrated Reporting (IR) and firm performance in Bangladesh, a setting where such disclosures are voluntary. Utilizing a sample of publicly listed firms, we construct an IR disclosure index based on the IIRC framework. Our findings suggest a positive and significant relationship between the quality of integrated reporting and measures of firm performance, such as Tobin’s Q and return on assets (ROA). This indicates that even in a voluntary regime, firms that provide more cohesive and comprehensive reports on their value creation process tend to exhibit superior performance. The study contributes to the literature by providing early evidence from a developing economy, highlighting the potential benefits of IR adoption for firms and stakeholders.