Voluntary and compulsory integrated reporting: Evidence on reporting quality

This study investigates the quality of Integrated Report (IR) in voluntary and compulsory setting. study's first objective is to measure IR disclosure assess whether companies comply with 2013 framework. The second examine there any difference reporting between IR's regime regime. A sample 120 international listed on International Reporting Council (IIRC) websites throughout three years (2014-2016) selected based availability all data for analysis. Total Disclosure Quality (TIRDQ) index self-constructed through quantitative content finding shows that improved from year 2014 2016. There no significant mandatory IR. findings have implications policy setters who mandated or are considering mandating