scholarly journals Voluntary and compulsory integrated reporting: Evidence on reporting quality

2021 ◽  
Vol 9 (3) ◽  
pp. 67
Author(s):  
Mira Susanti Amirrudin ◽  
Mazni Abdullah ◽  
Zakiah Saleh
Keyword(s):  
Content Analysis ◽  
Reporting Quality ◽  
Disclosure Quality ◽  
Integrated Reporting ◽  
Quantitative Content Analysis ◽  
Quantitative Content ◽  
Significant Difference ◽  
International Integrated Reporting Council ◽  
International Companies

This study investigates the quality of Integrated Report (IR) in the voluntary and compulsory setting. This study's first objective is to measure IR disclosure quality and assess whether companies comply with the 2013 IR framework. The second objective is to examine whether there is any difference in reporting quality between the IR's compulsory regime and voluntary regime. A sample of 120 international companies listed on the International Integrated Reporting Council (IIRC) websites throughout three years (2014-2016) is selected based on the availability of all data for the analysis. A Total Integrated Reporting Disclosure Quality (TIRDQ) index is self-constructed through quantitative content analysis. The finding shows that the quality of IR improved from the year 2014 to 2016. There is no significant difference in the reporting quality between mandatory and voluntary IR. The findings have implications for policy setters who have mandated or are considering mandating IR.

Intellectual capital disclosure in integrated reporting: an impression management analysis

2015 ◽  
Vol 16 (3) ◽  
pp. 661-680 ◽  
Author(s):  
Gaia Melloni
Keyword(s):  
Content Analysis ◽  
Impression Management ◽  
Intellectual Capital ◽  
Design Methodology ◽  
Public Perceptions ◽  
Integrated Reporting ◽  
Content Type ◽  
International Integrated Reporting Council ◽  
The Relationship

Purpose – Intellectual capital (IC) is fundamental to understanding how firms create value; however, current IC disclosure (ICD) has been described as inadequate due to the lack of an established IC framework and companies’ actual commitment to report IC information. The International Integrated Reporting Council aims to foster ICD by means of integrated reporting (IR); such a report should display how IC and other forms of capital (e.g. financial) contribute to value creation over time. Drawing on impression management (IM) studies, the purpose of this paper is to assess the quality of ICD offered in IR. Design/methodology/approach – A manual content analysis of all the reports available in the International Integrated Reporting Council web site is run considering both the content of ICD and specific linguistic attributes (evidence, time orientation and tone). In addition, the study tests the relationship between the positive ICD tone and specific characteristics that may incentive managers to manipulate their disclosure to determine whether firms use ICD to manage public perceptions of corporate behaviour. Findings – The results of the content analysis show that majority of ICD is focused on relational capital, with limited quantitative and forward-looking information. Additionally, compared to non-ICD, ICD is significantly more optimistic. Furthermore, the positive tone of ICD is significantly associated with declining performance, bigger size and higher level of intangibles supporting the use of ICD as an IM strategy. Originality/value – The research contributes to the literature offering evidence of the quality of the ICD offered in the IR and demonstrating that ICD offered in the IR is used by managers opportunistically to advance their image.

Boys versus Girls: Gendered Presentations of Newborns via Instagram Photograph Uploads.

2016 ◽  
Vol 3 (1) ◽  
Author(s):  
Jason Brian Garcia
Keyword(s):  
Social Media ◽  
Content Analysis ◽  
Gender Stereotypes ◽  
Primary Source ◽  
Newborn Baby ◽  
Quantitative Content Analysis ◽  
Male And Female ◽  
Quantitative Content ◽  
Significant Difference

The present study examined the prevalence of gender stereotypes displayed in photograph uploads of newborns in the mobile social media application, Instagram. A quantitative content analysis was performed on a sample of 120 of the most recent photograph uploads with the hashtag streams “#newbornbabyboy” and “#newbornbabygirl”. 60 of these images consisting of each newborn females and males, collected between the 26th and 27th of March, 2014. Results showed that newborn baby boys were only portrayed in a gender-stereotypical manner where the most predominant clothing colour worn was blue. For girls, the results also revealed a gender-stereotypical pattern as pink was the most displayed clothing colour. There was no significant difference found between male and female newborns in how often they were accessorized. The primary source of the photograph uploads were most often the babies’ mothers.

Environmental visualization of selected Czech regions: analysis of geography textbooks

2020 ◽  
Author(s):  
Petr Trahorsch ◽  
Roman Kroufek
Keyword(s):  
Content Analysis ◽  
Quantitative Analysis ◽  
Secondary Schools ◽  
Quantitative Content Analysis ◽  
Landscape Type ◽  
Quantitative Content ◽  
Historical Heritage ◽  
Lower Secondary Schools

The aim of this paper is to evaluate the quality of environmental visualization of selected regions in Czech geography textbooks for primary and lower secondary schools. The method of quantitative content analysis of visuals was used. The categories of quantitative analysis were defined based on the content of the environmental and geographical curriculum, for example landscape type, emotional charge etc. The results show a relatively similar structure of environmental visualization between textbooks: emotionally positive visuals showing the protection of cultural-historical heritage and protection of nature dominate. The exception is the Moravskoslezský kraj, which is visually presented in a negative way compared to other regions. In textbooks there are a minimum of abstract visuals or visuals showing the tendencies of environmental components.

The mediated discourse and voice of euthanasia: the Israeli media as a case study

2021 ◽  
pp. medhum-2020-012097
Author(s):  
Baruch Shomron
Keyword(s):  
Quality Of Life ◽  
Content Analysis ◽  
Quantitative Content Analysis ◽  
Quantitative Content ◽  
The Social ◽  
The Media ◽  
Social Debate ◽  
Civil Participation

Euthanasia is an important social and quality of life issue. However, it is highly controversial and thus continuously debated especially given its legitimacy and legality differ between countries. Little is known about the role media plays concerning this topic. To fill this gap, this study applies a mixed methods approach to a case study of Israeli media, including a quantitative content analysis of news articles (to measure the discourse of ‘civil participation’), a thematic analysis of news articles (to examine the ‘voice’) and a quantitative content analysis of Facebook comments (to measure ‘being heard’). Results indicate that while the media highly enables the media capability of ‘voice’ (both ‘voicing’ and ‘being heard’), it limits the media capability of ‘civil participation’ to a narrow array of discourse, hindering the social debate. These results reveal the role the media plays regarding euthanasia, integral to individuals’ quality of life through the realisation of their media capabilities, and in relation to the act of euthanasia itself.

scholarly journals Sustainability Reporting to Integrated Reporting: The Relationship between Total Integrated Reporting Disclosure Quality (TIRDQ) and Firm Performance

2020 ◽  
Vol 8 (6) ◽  
pp. 1780-1784
Keyword(s):  
Firm Performance ◽  
Annual Report ◽  
Sustainability Reporting ◽  
Disclosure Quality ◽  
Integrated Reporting ◽  
Corporate Reporting ◽  
International Integrated Reporting Council ◽  
The Impact ◽  
The Relationship

In 2013, the International Integrated Reporting Council (IIRC) calls the organisation to prepare its annual report following the IR Framework for a better reporting of financial and non-financial information and enable various users of the annual report to understand how the company creates its value. Considering the new implementation of IR, research should analyse the content of IR disclosures and the impact of reporting annual report based on IR framework 2013 towards the company’s performance or value. It is important to emphasise that an IR does not merely combine two reports as one, but it is a way of communicating to various stakeholders about company’s performance, strategy, governance and its external environment. Using the data of 360 firm-year observations of IR companies, this study examines the quality of IR by developing TIRDQ and identifies if there is any relationship between TIRDQ and firm performance. The finding provides evidence that companies preparing high-quality IR report show a significant positive relationship with firm performance. This research contributes by presenting empirical evidence about the benefits of IR Framework adoption. The TIRDQ score from this study will be necessary for IR preparers, policymakers and standard setters to assist in evaluating the capacity of IR as a tool for enhancing corporate reporting.

scholarly journals The construction of the Arab-Islamic issue in foreign news: Spanish newspaper coverage of the Egyptian revolution

2020 ◽  
Vol 45 (s1) ◽  
pp. 765-787
Author(s):  
Alfonso Corral ◽  
Leen d’Haenens
Keyword(s):  
Content Analysis ◽  
Newspaper Coverage ◽  
Quantitative Content Analysis ◽  
Egyptian Revolution ◽  
Cultural Discourses ◽  
Quantitative Content ◽  
Foreign News ◽  
International Event

AbstractThe aim of this article is to analyze how the Spanish newspapers covered an international event such as the Egyptian spring from 2011 to 2013. From the perspective of the representation of Arab-Islamic issues, this study carries out a quantitative content analysis on the four reference newspapers in Spain (ABC, El Mundo, El País, and La Vanguardia) to find out whether there was an Islamophobic or Islamophilic treatment during the Egyptian revolution. The results of the 3,045 articles analyzed show that Spanish newspapers were remarkably interested in Egyptian events and that cultural discourses were not relevant in the coverage. However, it is necessary to specify these outcomes by newspaper, because each paper proposed its own take on the matter based on information provided by press agencies.

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