Although scholars and practitioners are recently showing a growing interest in integrated reporting, investigating the … variables affecting the integrated reporting quality in Malaysia has not been examined and is still unexplored. This paper aims … to fill this gap, by exploring the influence of board of directors' characteristics on integrated reporting quality in …

disclosure occurs, how much to bias the disclosure. We find that increases in the quality of mandatory accounting reports … decrease the bias in management disclosures because investors rely relatively less on the disclosures in determining the firm …The central focus of this paper is on how the quality of anticipated mandatory accounting reports affects the bias in …

What effect will the mandatory public disclosure of corporate tax returns have on managers' choice to bias book and tax … earnings? To answer this question we build a structural model of reporting bias that admits subsequent release of these two … disclosures. Our model implies that the disclosure of the tax return will cause managers to change both their book and tax …