Determinants of Adoption of Integrated Reporting in an Emerging Market: The Case of UAE
Date
2025
Journal Title
Journal ISSN
Volume Title
Publisher
Springer Cham
Abstract
The purpose of this study is to examine the determinants of the voluntary adoption of integrated reporting in the UAE context. The study employs a sample of 34 non-financial companies listed on Abu Dhabi Stock Exchange and Dubai Financial Market. Initially, content analysis is used to assess the quality of integrated reporting and constructing an index to measure integrated reporting quality (IRQ). Then regression analysis is used to examine the relationship between IRQ and selected variables. The results show that there is a positive association between IRQ and firm size, board size, gender diversity and growth opportunity. While the IRQ is negatively related with financial leverage and profitability. The findings of the paper offer important implications for large companies with large board, gender diversity and growth opportunity to utilize integrated reporting to reduce agency problems and signal its prospects. To the best of our knowledge, this is the first empirical study to construct IR index for UAE companies and to examine the determinants of voluntary adoption of IR within the UAE context.
Description
Keywords
Citation
Kurdy, D.M., Al-Malkawi, HA.N. (2025). Determinants of Adoption of Integrated Reporting in an Emerging Market: The Case of UAE. In: Al Marri, K., Mir, F.A., Awad, A., Abubakar, A. (eds) BUiD Doctoral Research Conference 2024. BDRC 2024. Lecture Notes in Civil Engineering, vol 587. Springer, Cham. https://doi.org/10.1007/978-3-031-84371-6_10