Determinants of Integrated Reporting Stakeholders’ Relevance in Namibian Market
DOI:
https://doi.org/10.33423/jaf.v24i3.7298Keywords:
accounting, finance, integrated reporting, stakeholders’ relevance, Namibian market, structural equation modellingAbstract
The usefulness of integrated reports has recently become debated in practice and academia. However, little attention has been paid to the drivers of stakeholders’ relevance to integrated reports. This study obtained 98 observations from key stakeholders in the Namibian market to analyze the phenomenon using structural equation modeling. The findings revealed that the importance of integrated reporting characteristics, quality satisfaction, and integrated reporting component are the major drivers of integrated reporting stakeholders’ relevance in the Namibian market. The study has implications for enhancing the content of IR, as the decision usefulness of the reports depends on these factors.
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