Influence of Integrated Reporting on Financial Performance: Evidence from Companies Listed on the Stock Exchange of Thailand

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Jittima Wichianrak
Nantikarn Prasopsook
Muttanachai Suttipun


This study aimed 1) to investigate the extent, level, and trend of integrated reporting in the annual reports of companies listed on the Stock Exchange of Thailand from 2016 to 2018, and 2) to test the influence of integrated reporting on the corporate financial performance of the listed companies. The samples were 200 companies listed on the Stock Exchange of Thailand. Descriptive analysis, correlation analysis, and multiple regression were used to analyze the data. The results showed that the level and trend of integrated reporting of Thai listed companies were increasing during the period being studied. The most common issue of integrated reporting was financial capital followed by intellectual capital, social capital, human capital, manufactured capital, and environmental capital. Moreover, there was a positive significant influence on the reporting of manufactured capital, intellectual capital, size of the company, and type of auditor on corporate financial performance. The contribution of this study is to provide information to companies for gaining good financial performance and to investors and other stakeholders for decision-making about the companies listed on the Stock Exchange of Thailand.

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