{"id":"https://openalex.org/W7149969705","doi":"https://doi.org/10.3390/su18073560","title":"Firm-Level Factors Associated with Integrated Reporting Quality in a Sustainability Context: Evidence from an Emerging Economy","display_name":"Firm-Level Factors Associated with Integrated Reporting Quality in a Sustainability Context: Evidence from an Emerging Economy","publication_year":2026,"publication_date":"2026-04-05","ids":{"openalex":"https://openalex.org/W7149969705","doi":"https://doi.org/10.3390/su18073560"},"language":"en","primary_location":{"id":"doi:10.3390/su18073560","doi":"https://doi.org/10.3390/su18073560","is_oa":true,"landing_page_url":"https://doi.org/10.3390/su18073560","pdf_url":"https://www.mdpi.com/2071-1050/18/7/3560/pdf?version=1775377887","source":{"id":"https://openalex.org/S10134376","display_name":"Sustainability","issn_l":"2071-1050","issn":["2071-1050"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-class-a","anvur-scientific","cwts-core","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310310987","host_organization_name":"Multidisciplinary Digital Publishing Institute","host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Sustainability","raw_type":"journal-article"},"parent_works":[],"lineage":["https://openalex.org/W7149969705"],"child_works_count":0,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://www.mdpi.com/2071-1050/18/7/3560/pdf?version=1775377887","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5005195177","display_name":"Husam\u2010Aldin N. Al\u2010Malkawi","orcid":"https://orcid.org/0000-0001-5372-8394","observed_orcids":["https://orcid.org/0000-0001-5372-8394"]},"institutions":[{"id":"https://openalex.org/I114972647","display_name":"University of Jordan","ror":"https://ror.org/05k89ew48","country_code":"JO","type":"education","lineage":["https://openalex.org/I114972647"]},{"id":"https://openalex.org/I193260172","display_name":"British University in Dubai","ror":"https://ror.org/00mc18523","country_code":"AE","type":"education","lineage":["https://openalex.org/I193260172"]}],"countries":["AE","JO"],"is_corresponding":true,"raw_author_name":"Husam-Aldin N. Al-Malkawi","raw_affiliation_strings":["Faculty of Business and Law, The British University in Dubai, Dubai P.O. Box 345015, United Arab Emirates","School of Business, The University of Jordan, Amman 11942, Jordan"],"raw_orcid":"https://orcid.org/0000-0001-5372-8394","affiliations":[{"raw_affiliation_string":"Faculty of Business and Law, The British University in Dubai, Dubai P.O. Box 345015, United Arab Emirates","institution_ids":["https://openalex.org/I193260172"]},{"raw_affiliation_string":"School of Business, The University of Jordan, Amman 11942, Jordan","institution_ids":["https://openalex.org/I114972647"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5049113827","display_name":"Dania M. Kurdy","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I193260172","display_name":"British University in Dubai","ror":"https://ror.org/00mc18523","country_code":"AE","type":"education","lineage":["https://openalex.org/I193260172"]}],"countries":["AE"],"is_corresponding":false,"raw_author_name":"Dania M. Kurdy","raw_affiliation_strings":["Faculty of Business and Law, The British University in Dubai, Dubai P.O. Box 345015, United Arab Emirates"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Business and Law, The British University in Dubai, Dubai P.O. Box 345015, United Arab Emirates","institution_ids":["https://openalex.org/I193260172"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5054005770","display_name":"Abdelmounaim Lahrech","orcid":"https://orcid.org/0000-0003-3024-3858","observed_orcids":["https://orcid.org/0000-0003-3024-3858"]},"institutions":[{"id":"https://openalex.org/I193260172","display_name":"British University in Dubai","ror":"https://ror.org/00mc18523","country_code":"AE","type":"education","lineage":["https://openalex.org/I193260172"]}],"countries":["AE"],"is_corresponding":false,"raw_author_name":"Abdelmounaim Lahrech","raw_affiliation_strings":["Faculty of Business and Law, The British University in Dubai, Dubai P.O. Box 345015, United Arab Emirates"],"raw_orcid":"https://orcid.org/0000-0003-3024-3858","affiliations":[{"raw_affiliation_string":"Faculty of Business and Law, The British University in Dubai, Dubai P.O. Box 345015, United Arab Emirates","institution_ids":["https://openalex.org/I193260172"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5005195177"],"corresponding_institution_ids":["https://openalex.org/I114972647","https://openalex.org/I193260172"],"apc_list":{"value":2400,"currency":"CHF","value_usd":2896},"apc_paid":{"value":2400,"currency":"CHF","value_usd":2896},"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"18","issue":"7","first_page":"3560","last_page":"3560"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9937000274658203,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9937000274658203,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.002400000113993883,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.002099999925121665,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/integrated-reporting","display_name":"integrated reporting","score":0.9929999709129333},{"id":"https://openalex.org/keywords/international-integrated-reporting-framework","display_name":"International Integrated Reporting Framework","score":0.8930000066757202},{"id":"https://openalex.org/keywords/information-disclosure-quality","display_name":"disclosure quality","score":0.7210000157356262},{"id":"https://openalex.org/keywords/voluntary-compliance","display_name":"voluntary compliance","score":0.6600000262260437},{"id":"https://openalex.org/keywords/firm-characteristics","display_name":"firm characteristics","score":0.6639999747276306},{"id":"https://openalex.org/keywords/board-size","display_name":"board size","score":0.6119999885559082},{"id":"https://openalex.org/keywords/gender-diversity","display_name":"gender diversity","score":0.7260000109672546},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.9599999785423279},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.9890000224113464},{"id":"https://openalex.org/keywords/emerging-markets","display_name":"emerging markets","score":0.6340000033378601},{"id":"https://openalex.org/keywords/united-arab-emirates","display_name":"United Arab Emirates","score":0.746999979019165},{"id":"https://openalex.org/keywords/sustainability-reporting","display_name":"sustainability reporting","score":0.49000000953674316}],"concepts":[{"id":"https://openalex.org/C121087249","wikidata":"https://www.wikidata.org/wiki/Q546395","display_name":"Emerging markets","level":2,"score":0.8361999988555908},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7174999713897705},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7080000042915344},{"id":"https://openalex.org/C153083717","wikidata":"https://www.wikidata.org/wiki/Q6535263","display_name":"Leverage (statistics)","level":2,"score":0.5996000170707703},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.5393000245094299},{"id":"https://openalex.org/C3020203576","wikidata":"https://www.wikidata.org/wiki/Q1519","display_name":"Abu dhabi","level":3,"score":0.5020999908447266},{"id":"https://openalex.org/C2779055846","wikidata":"https://www.wikidata.org/wiki/Q7940976","display_name":"Voluntary disclosure","level":2,"score":0.4952999949455261},{"id":"https://openalex.org/C41458344","wikidata":"https://www.wikidata.org/wiki/Q732577","display_name":"Publication","level":2,"score":0.4950999915599823},{"id":"https://openalex.org/C151913843","wikidata":"https://www.wikidata.org/wiki/Q3454555","display_name":"Dominance (genetics)","level":3,"score":0.4887999892234802},{"id":"https://openalex.org/C166052673","wikidata":"https://www.wikidata.org/wiki/Q83021","display_name":"Empirical evidence","level":2,"score":0.47099998593330383},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.4462999999523163},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.4180000126361847},{"id":"https://openalex.org/C2780473208","wikidata":"https://www.wikidata.org/wiki/Q1668727","display_name":"Sustainability reporting","level":3,"score":0.3921000063419342},{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.3700999915599823},{"id":"https://openalex.org/C120936955","wikidata":"https://www.wikidata.org/wiki/Q2155640","display_name":"Empirical research","level":2,"score":0.33869999647140503},{"id":"https://openalex.org/C2778397978","wikidata":"https://www.wikidata.org/wiki/Q1501335","display_name":"Gender diversity","level":3,"score":0.33869999647140503},{"id":"https://openalex.org/C2778587509","wikidata":"https://www.wikidata.org/wiki/Q176831","display_name":"International Financial Reporting Standards","level":2,"score":0.3230000138282776},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.31279999017715454},{"id":"https://openalex.org/C2776746854","wikidata":"https://www.wikidata.org/wiki/Q11430545","display_name":"Foreign ownership","level":3,"score":0.3100999891757965},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.2987000048160553},{"id":"https://openalex.org/C2778860618","wikidata":"https://www.wikidata.org/wiki/Q157499","display_name":"Goodwill","level":2,"score":0.28999999165534973},{"id":"https://openalex.org/C2779183453","wikidata":"https://www.wikidata.org/wiki/Q6043153","display_name":"Integrated reporting","level":3,"score":0.2870999872684479},{"id":"https://openalex.org/C2777382242","wikidata":"https://www.wikidata.org/wiki/Q6017816","display_name":"Index (typography)","level":2,"score":0.2856000065803528},{"id":"https://openalex.org/C2993863779","wikidata":"https://www.wikidata.org/wiki/Q188628","display_name":"Executive board","level":2,"score":0.2766999900341034},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.26750001311302185}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.3390/su18073560","doi":"https://doi.org/10.3390/su18073560","is_oa":true,"landing_page_url":"https://doi.org/10.3390/su18073560","pdf_url":"https://www.mdpi.com/2071-1050/18/7/3560/pdf?version=1775377887","source":{"id":"https://openalex.org/S10134376","display_name":"Sustainability","issn_l":"2071-1050","issn":["2071-1050"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-class-a","anvur-scientific","cwts-core","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310310987","host_organization_name":"Multidisciplinary Digital Publishing Institute","host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Sustainability","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.3390/su18073560","doi":"https://doi.org/10.3390/su18073560","is_oa":true,"landing_page_url":"https://doi.org/10.3390/su18073560","pdf_url":"https://www.mdpi.com/2071-1050/18/7/3560/pdf?version=1775377887","source":{"id":"https://openalex.org/S10134376","display_name":"Sustainability","issn_l":"2071-1050","issn":["2071-1050"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-class-a","anvur-scientific","cwts-core","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310310987","host_organization_name":"Multidisciplinary Digital Publishing Institute","host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Sustainability","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7149969705.pdf","grobid_xml":"https://content.openalex.org/works/W7149969705.grobid-xml"},"referenced_works_count":71,"referenced_works":["https://openalex.org/W1525622108","https://openalex.org/W1535912252","https://openalex.org/W1811737281","https://openalex.org/W1976283873","https://openalex.org/W1980452183","https://openalex.org/W1988597711","https://openalex.org/W1990021135","https://openalex.org/W2009992335","https://openalex.org/W2012752879","https://openalex.org/W2013387701","https://openalex.org/W2015140627","https://openalex.org/W2017888521","https://openalex.org/W2022010336","https://openalex.org/W2025059117","https://openalex.org/W2029801655","https://openalex.org/W2030032507","https://openalex.org/W2037131840","https://openalex.org/W2039758992","https://openalex.org/W2040459311","https://openalex.org/W2047427545","https://openalex.org/W2051121534","https://openalex.org/W2055595553","https://openalex.org/W2056559431","https://openalex.org/W2066782408","https://openalex.org/W2069712330","https://openalex.org/W2074492816","https://openalex.org/W2082842666","https://openalex.org/W2084927382","https://openalex.org/W2085175893","https://openalex.org/W2092098860","https://openalex.org/W2113413230","https://openalex.org/W2123889342","https://openalex.org/W2125812939","https://openalex.org/W2160030950","https://openalex.org/W2160300065","https://openalex.org/W2162412465","https://openalex.org/W2164098396","https://openalex.org/W2246519318","https://openalex.org/W2364712772","https://openalex.org/W2462909006","https://openalex.org/W2493805209","https://openalex.org/W2518001821","https://openalex.org/W2594060685","https://openalex.org/W2603828084","https://openalex.org/W2613660832","https://openalex.org/W2805162306","https://openalex.org/W2887797477","https://openalex.org/W2908546562","https://openalex.org/W2911944536","https://openalex.org/W2930723308","https://openalex.org/W2946807731","https://openalex.org/W3007782258","https://openalex.org/W3021500312","https://openalex.org/W3022890967","https://openalex.org/W3032962497","https://openalex.org/W3044834339","https://openalex.org/W3046750992","https://openalex.org/W3081505085","https://openalex.org/W3083403978","https://openalex.org/W3085348662","https://openalex.org/W3088043886","https://openalex.org/W3115612275","https://openalex.org/W3121464887","https://openalex.org/W3138449182","https://openalex.org/W3167200741","https://openalex.org/W3178349782","https://openalex.org/W3180282066","https://openalex.org/W3196230866","https://openalex.org/W4239240728","https://openalex.org/W4293917978","https://openalex.org/W4384825301"],"related_works":["https://openalex.org/W4410437541","https://openalex.org/W4414435470","https://openalex.org/W3197748470","https://openalex.org/W3003946623","https://openalex.org/W4415560222","https://openalex.org/W3086588434","https://openalex.org/W7217854467","https://openalex.org/W4362684389","https://openalex.org/W4414782344","https://openalex.org/W3122247747"],"abstract_inverted_index":{"This":[0],"study":[1],"examines":[2],"the":[3,8,15,24,40,67,70,86,114,124,130,188,191,196,200],"firm-specific":[4],"factors":[5],"associated":[6,149,168],"with":[7,14,66,150,169,209],"level":[9,131],"and":[10,42,69,91,117,129,144,156,162,184],"quality":[11],"of":[12,72,80,132,153,190],"compliance":[13,208],"International":[16],"Integrated":[17,98],"Reporting":[18,99],"Framework":[19],"(IIRF)":[20],"among":[21],"companies":[22,48],"in":[23,218],"United":[25],"Arab":[26],"Emirates":[27],"(UAE),":[28],"an":[29,51,97,219],"emerging":[30,220],"economy":[31],"characterized":[32],"by":[33,202],"a":[34,58,63,78],"growing":[35],"sustainability-oriented":[36],"institutional":[37],"context.":[38,222],"Although":[39],"Securities":[41,94],"Commodities":[43],"Authority":[44],"(SCA)":[45],"mandates":[46],"listed":[47,84],"to":[49,122,199],"publish":[50],"integrated":[52,211],"report,":[53],"it":[54],"does":[55],"not":[56,166],"prescribe":[57],"specific":[59],"reporting":[60,212,216],"framework.":[61],"As":[62],"result,":[64],"alignment":[65,155],"IIRF":[68,133,154],"depth":[71],"disclosure":[73,157,170],"remain":[74],"largely":[75],"discretionary.":[76],"Using":[77],"sample":[79],"89":[81],"non-financial":[82],"firms":[83],"on":[85,109,206],"Dubai":[87],"Financial":[88],"Market":[89],"(DFM)":[90],"Abu":[92],"Dhabi":[93],"Exchange":[95],"(ADX),":[96],"Disclosure":[100],"Score":[101],"(IRDS)":[102],"was":[103],"constructed":[104],"through":[105],"content":[106],"analysis":[107,174],"based":[108],"43":[110],"criteria":[111],"derived":[112],"from":[113],"IIRF.":[115],"Regression":[116],"dominance":[118,173],"analyses":[119],"were":[120],"employed":[121],"examine":[123],"relationship":[125],"between":[126],"firm":[127,139,178],"characteristics":[128],"compliance.":[134],"The":[135,172],"results":[136],"indicate":[137],"that":[138,177],"size,":[140,143,179,181],"profitability,":[141],"board":[142,163,180],"gender":[145,182],"diversity":[146],"are":[147,165],"positively":[148],"higher":[151],"levels":[152],"quality,":[158],"while":[159],"financial":[160],"leverage":[161],"independence":[164],"significantly":[167],"levels.":[171],"further":[175],"shows":[176],"diversity,":[183],"profitability":[185],"account":[186],"for":[187],"majority":[189],"model\u2019s":[192],"explanatory":[193],"power.":[194],"Overall,":[195],"findings":[197],"contribute":[198],"literature":[201],"providing":[203],"empirical":[204],"evidence":[205],"voluntary":[207],"international":[210],"standards":[213],"beyond":[214],"mandatory":[215],"requirements":[217],"market":[221]},"counts_by_year":[],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2026-04-06T00:00:00"}