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Integrated reporting, financial reporting quality and debt maturity: evidence from Thailand

Neungurthai Petcharat et al.

Meditari Accountancy Research2026https://doi.org/10.1108/medar-07-2024-2553article
AJG 1ABDC A
Weight
0.50

Abstract

Purpose This study aims to examine how integrated reporting (IR) and financial reporting quality (FRQ) affect debt maturity and whether the IR moderates the association between FRQ and debt maturity through debt terms. Design/methodology/approach The authors analyse 617 Thai-listed companies that issued integrated reports between 2019 and 2022. Drawing on information asymmetry and agency theories, the authors develop models linking IR, FRQ and debt maturity. For the main analysis, they use least squares dummy variable regression and the generalised method of moments to ensure robustness. Findings Both IR and high FRQ have a significant impact on debt maturity through the use of short-term debt. IR practices significantly moderate the association between high FRQ and debt maturity, with a more pronounced effect on the use of short-term debt. Practical implications IR adoption enables firms with a higher FRQ to reduce information asymmetry, increase lenders’ confidence and improve borrowing conditions. This association increases corporate debt transparency, enhances short-term lending decisions and offers insights for financial policy and regulatory frameworks. Originality/value To the best of the authors’ knowledge, this study provides the first empirical evidence suggesting that the private debt market perceives the quality of information in integrated reports and financial disclosures differently when responding to debt terms.

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https://doi.org/https://doi.org/10.1108/medar-07-2024-2553

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@article{neungurthai2026,
  title        = {{Integrated reporting, financial reporting quality and debt maturity: evidence from Thailand}},
  author       = {Neungurthai Petcharat et al.},
  journal      = {Meditari Accountancy Research},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1108/medar-07-2024-2553},
}

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Integrated reporting, financial reporting quality and debt maturity: evidence from Thailand

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.