Integrated Reporting Disclosure, Cost of Debt and Market Performance: Evidence from an Emerging Economy

Project ID: AIRG/2023/A&S/05/06

Funding Source: AUST Internal Research Grant

Project Awarded: 1^st April, 2024

 

Principal Investigator:

Sharoar Khan

Lecturer, A&S Department, AUST

 

Co-principal Investigator/s:

Maisha Tasnim

Lecturer, A&S Department, AUST

 

Dr. Md. Jamil Sharif, ACMA

Associate Professor, Dept. of Accounting and Information Systems, Dhaka University

 

Project Duration: 1 year

Budget approved: 5,00,000/-

 

Expected Research Outcomes:

 

According to the outcomes of the prior research based on different economies and firms, the researchers expect to find:

• A negative relationship between the level of IR disclosure and cost of debt
• A positive relationship between the level of IR disclosure and market performance