Description
Title: Indonesia vs. Singapore: The Impact of Integrated Reporting and Manager Compensation on Company Value
Abstract: Investors’ information asymmetry when valuing a company can be decreased by the disclosure of integrated reporting elements. Through the mediating function of the disclosure of integrated reporting elements, this study aimed to empirically evaluate the impact of manager compensation, directly or indirectly, on firm value. Manufacturing firms listed on the Singapore Stock Exchange and the Indonesia Stock Exchange (IDX) were included in the research sample (SGX). PLS-SEM analysis was performed using the WarpPLS 7.0 program. The findings demonstrated that compensation has a significant impact on firm value and integrated reporting element disclosure. The value of the company is significantly increased by integrated reporting. Additionally, the impact of manager compensation on boosting firm value can be moderated by the disclosure of integrated reporting. Although it is not entirely applicable to each nation or region of the sample company, this research theoretically supports the agency theory, disclosure theory, and signal theory. The current study advances knowledge of the significance of an organization’s integrated reporting disclosure in raising investor perceptions of the company’s value. A company’s value-creation process is described through integrated reporting. Additionally, based on our findings, regulators ought to require public companies to disclose integrated reporting.
Keywords: integrated reporting; compensation; information asymmetry; firm value
Paper Quality: SCOPUS / Web of Science Level Research Paper
Subject: Economics
Writer Experience: 20+ Years
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