The Relationship Between Integrated Reporting Disclosure and Corporate Governance Performance: An Empirical Study | ||
| مجلة البحوث المحاسبية | ||
| Volume 12, Issue 3, September 2025, Pages 26-64 PDF (825.63 K) | ||
| DOI: 10.21608/abj.2025.447673 | ||
| Authors | ||
| Asmaa Mohiy AL-Sokkary1; Mostafa Ahmed Alqady2; Modather Taha Abu El-Khair3 | ||
| 1Demonstrator،Accounting Department ، Faculty of Commerce Tanta University ،Egypt | ||
| 2Lecturer of Accounting، Faculty of commerce Tanta University ،Egypt | ||
| 3Professor of Financial Accounting، Faculty of Commerce Tanta University،Egypt | ||
| Abstract | ||
| Purpose – The main purpose of this research is to examine the impact of Integrated Reporting Disclosure (IRD) on corporate governance performance in Egyptian listed firms. The study specifically focuses on internal governance mechanisms, including board characteristics, audit committee, and risk management committee. Methodology – The study employs content analysis to measure the level of Integrated Reporting Disclosure (IRD) using a disclosure index consisting of 27 items derived from the IIRC framework and prior literature. A multiple regression analysis was conducted to examine the impact of IRD on selected governance-related variables (board characteristics, audit committee, and risk management committee). The sample includes 56 companies listed on the EGX100 index, covering a four-year period from 2020 to 2023. Findings – The findings reveal that a higher level of IRD is significantly associated with enhanced governance quality, particularly in terms of board expertise, audit committee expertise, and risk management committee expertise. However, the study finds no significant relationship between IRD and the activity levels of these governance bodies. Research Limitations – The sample includes only 56 companies within the EGX100 index, which may affect the generalizability of the findings across other sectors or markets. Second, even though there are other corporate governance mechanisms like internal audit, governance committee, and sustainability committee, the study only looked at three main independent variables. | ||
| Keywords | ||
| Integrated Reporting; Corporate Governance; Agency theory; stakeholder theory | ||
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