The sample for research involved 55 non-financial companies whose reports are available in the Integrated Reporting Examples Database for the year 2014. This paper aims to examine the nature and extent of forward-looking disclosures in early examples of integrated reporting and to investigate the determinants of those disclosures. We interpret our findings within a multi-theoretical framework that draws insights from agency, executive power, managerial talent, and tournament theories of top executive compensation. Finally, we find CEOs to be the top beneficiaries from acquisitions.

We also find that much of the acquisition-related pay raises is equity-based rather than cash-based. However, the positive acquisition effect on top executive compensation is much higher in larger and more complex acquisitions. This effect applies to both powerful corporate executives (CEOs, CFOs, and all other executive directors) and other non-executive directors. Using one of the largest datasets on M&As, directors’ compensation, and governance to-date, consisting of a sample of UK financials (banks, insurance firms, private equity firms, and speciality finance firms) over a 13-year period, our results obtained by employing multivariate regression analyses show that acquisitions, on average, have a positive and significant impact on directors’ compensation. We examine the impact of mergers and acquisitions (M&As) on the compensation of powerful corporate leaders of acquiring firms.

Lastly, the board of commissioners, the board of independent commissioners, the audit committee, meeting attendance, company age and size as control variables jointly influenced integrated reporting implementation Otherwise, the audit committee and meeting attendance do not affect the implementation of integrated reporting. The study results revealed that the board of commissioners, the independent board, and the company's age and size as control variables influence integrated reporting implementation. A quantitative method with descriptive statistics was chosen as a research design, and it also gained secondary data from the annual report as a data source. Based on predetermined criteria, the selected samples of this study were 44 of 132 data. Several mining companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2018 were selected through a purposive sampling technique as the population of this study. The corporate governance structure refers to the board of commissioners, independent commissioners, the audit committee, and the meeting attendance, the study employed company size as a control variable. This study aims to determine Good Corporate Governance's effect and the firm's age on integrated reporting implementation.

Format laporan bulanan bk