Voluntary Adoption of Integrated Reporting in an Emerging Market: The Case of UAE
Study Aim The increasing complexity and uncertainty in corporate environments necessitate enhanced transparency, particularly for investors seeking insights into value creation. This study aimed to explore the factors influencing the voluntary adoption and disclosure of Integrated Reporting (IR) amo...
محفوظ في:
| المؤلف الرئيسي: | |
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| منشور في: |
2024
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| الموضوعات: | |
| الوصول للمادة أونلاين: | https://bspace.buid.ac.ae/handle/1234/2745 |
| الوسوم: |
إضافة وسم
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| _version_ | 1862980619056709632 |
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| author | KURDY, DANIA MAHMOUD |
| author_facet | KURDY, DANIA MAHMOUD |
| author_role | author |
| dc.contributor.none.fl_str_mv | Professor Hussam Al Malkawi |
| dc.creator.none.fl_str_mv | KURDY, DANIA MAHMOUD |
| dc.date.none.fl_str_mv | 2024-09 2025-01-22T06:43:37Z 2025-01-22T06:43:37Z |
| dc.format.none.fl_str_mv | application/pdf |
| dc.identifier.none.fl_str_mv | 21003386 https://bspace.buid.ac.ae/handle/1234/2745 |
| dc.language.none.fl_str_mv | en |
| dc.publisher.none.fl_str_mv | The British University in Dubai (BUiD) |
| dc.subject.none.fl_str_mv | integrated reporting, voluntary adoption, firm characteristics, regression analysis, dominance analysis, clustering analysis, UAE |
| dc.title.none.fl_str_mv | Voluntary Adoption of Integrated Reporting in an Emerging Market: The Case of UAE |
| dc.type.none.fl_str_mv | Thesis |
| description | Study Aim The increasing complexity and uncertainty in corporate environments necessitate enhanced transparency, particularly for investors seeking insights into value creation. This study aimed to explore the factors influencing the voluntary adoption and disclosure of Integrated Reporting (IR) among non-financial companies in the UAE, where IR remains a voluntary practice. Method To achieve this, the research employed a content analysis of integrated reports from 89 non-financial companies listed on the Dubai Financial Market (DFM) and Abu Dhabi Securities Exchange (ADX), utilizing 43 criteria from the IR framework. The study assessed firm-level factors such as profitability, leverage, size, age, and industry, alongside board-level factors including independence, gender diversity, and size. The analysis identified three clusters of disclosure quality—strong, medium, and weak—facilitated by the development of an IR disclosure index tailored to the UAE context. Results The findings indicated that profitability, firm size, and board size significantly influenced IR disclosure quality, with profitability being a consistent determinant across all clusters. Age and gender diversity also impacted disclosure quality but varied in effect across different clusters. These results provide valuable insights for regulators aiming to improve IR practices and for companies seeking alignment with global standards. While this study contributes to the literature on IR adoption in the UAE, its generalizability is limited by sample size and timeframe. |
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| identifier_str_mv | 21003386 |
| language_invalid_str_mv | en |
| network_acronym_str | budr |
| network_name_str | The British University in Dubai repository |
| oai_identifier_str | oai:bspace.buid.ac.ae:1234/2745 |
| publishDate | 2024 |
| publisher.none.fl_str_mv | The British University in Dubai (BUiD) |
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| spelling | Voluntary Adoption of Integrated Reporting in an Emerging Market: The Case of UAEKURDY, DANIA MAHMOUDintegrated reporting, voluntary adoption, firm characteristics, regression analysis, dominance analysis, clustering analysis, UAEStudy Aim The increasing complexity and uncertainty in corporate environments necessitate enhanced transparency, particularly for investors seeking insights into value creation. This study aimed to explore the factors influencing the voluntary adoption and disclosure of Integrated Reporting (IR) among non-financial companies in the UAE, where IR remains a voluntary practice. Method To achieve this, the research employed a content analysis of integrated reports from 89 non-financial companies listed on the Dubai Financial Market (DFM) and Abu Dhabi Securities Exchange (ADX), utilizing 43 criteria from the IR framework. The study assessed firm-level factors such as profitability, leverage, size, age, and industry, alongside board-level factors including independence, gender diversity, and size. The analysis identified three clusters of disclosure quality—strong, medium, and weak—facilitated by the development of an IR disclosure index tailored to the UAE context. Results The findings indicated that profitability, firm size, and board size significantly influenced IR disclosure quality, with profitability being a consistent determinant across all clusters. Age and gender diversity also impacted disclosure quality but varied in effect across different clusters. These results provide valuable insights for regulators aiming to improve IR practices and for companies seeking alignment with global standards. While this study contributes to the literature on IR adoption in the UAE, its generalizability is limited by sample size and timeframe.The British University in Dubai (BUiD)Professor Hussam Al Malkawi2025-01-22T06:43:37Z2025-01-22T06:43:37Z2024-09Thesisapplication/pdf21003386https://bspace.buid.ac.ae/handle/1234/2745enoai:bspace.buid.ac.ae:1234/27452025-01-22T23:00:46Z |
| spellingShingle | Voluntary Adoption of Integrated Reporting in an Emerging Market: The Case of UAE KURDY, DANIA MAHMOUD integrated reporting, voluntary adoption, firm characteristics, regression analysis, dominance analysis, clustering analysis, UAE |
| title | Voluntary Adoption of Integrated Reporting in an Emerging Market: The Case of UAE |
| title_full | Voluntary Adoption of Integrated Reporting in an Emerging Market: The Case of UAE |
| title_fullStr | Voluntary Adoption of Integrated Reporting in an Emerging Market: The Case of UAE |
| title_full_unstemmed | Voluntary Adoption of Integrated Reporting in an Emerging Market: The Case of UAE |
| title_short | Voluntary Adoption of Integrated Reporting in an Emerging Market: The Case of UAE |
| title_sort | Voluntary Adoption of Integrated Reporting in an Emerging Market: The Case of UAE |
| topic | integrated reporting, voluntary adoption, firm characteristics, regression analysis, dominance analysis, clustering analysis, UAE |
| url | https://bspace.buid.ac.ae/handle/1234/2745 |