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Original Article | Volume 2 Issue 2 (ACR, 2025) | Pages 423 - 433
Interplay Between Integrated Reporting, Firm Performance and Valuation: An Empirical Assessment of Indian Firms
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 ,
1
Department of Commerce, KIIT Deemed to be University, Bhubaneswar, Odisha, India.
2
International Business Management, Delhi Skills and Entrepreneurship University (DSEU), New Delhi,
Under a Creative Commons license
Open Access
Abstract

Purpose: The study aims to analyse the impact of Integrated Reporting (IR) practices on firm performances (Return on Assets (ROA) and Return on Equity (ROE), and firm valuation (Tobin’s Q) of Indian companies.

Methodology: The study has used secondary data gathered from annual reports and financial statements of the select Indian companies which have voluntarily adopted IR. The period of the study extends from 2018–2022. Further, panel data regression analysis has been used to analyse the relationships among the variables under the study and examining the impact.

Findings: The results reveal a statistically significant influence of IR practices (measured through IR Index) on the firm performances and firm valuation.

Originality: The study enriches the literature on IR by providing empirical evidence on its impact on firm performance and valuation in Indian context. It analyses the effect of IR adoption on performance and valuation of firms, thereby identifying scope of IR practices in growth and survival of companies.

Implication: The outcome of the study can be utilised by the firms for further investigating the IR Practices adopted by them and by the government and other policy makers in formulating policies related to IR and its implementation in India

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