The Effect of Digital Transformation on Integrated Reporting Quality: Evidence from Saudi Listed Companies Pre- and Post-COVID-19
デジタルトランスフォーメーションが統合報告の質に与える影響：COVID-19前後のサウジアラビア上場企業の証拠 (AI 翻訳)
Mahdi Alhamami, Ahmed Almahuzi
🤖 gxceed AI 要約
日本語
本研究は、サウジアラビア上場企業を対象に、デジタルトランスフォーメーションが統合報告（IR）の質に与える影響を分析。COVID-19前後（2018-2019年と2020-2022年）のパネルデータを用いた結果、デジタル変革はIRの質を有意に向上させ、パンデミックによりその効果が強化されることが明らかになった。先進的なデジタル技術が報告の透明性と迅速性を高める重要性を示唆。
English
This study examines the impact of digital transformation on integrated reporting (IR) quality for Saudi listed firms before and after COVID-19 (2018-2019 vs. 2020-2022). Using panel data analysis, it finds that digital transformation significantly improves IR quality, and the pandemic strengthens this relationship. The results highlight the role of digital technologies in enhancing transparency and timeliness in corporate reporting.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本ではSSBJ基準の策定が進む中、デジタル技術を活用した報告の質向上は実務上有用な示唆を与える。ただし、対象がサウジアラビアであり、日本企業への直接適用には注意が必要。
In the global GX context
As global disclosure frameworks like ISSB emphasize decision-useful information, this study provides evidence on how digital transformation can improve reporting quality during disruptions. It offers insights for firms adopting integrated reporting and regulators focusing on technology-enabled disclosure.
👥 読者別の含意
🔬研究者:Confirms positive link between digital transformation and integrated reporting quality, moderated by crisis context.
🏢実務担当者:Suggests investing in digital tools to enhance reporting timeliness and transparency, especially during disruptions.
🏛政策担当者:Supports policies that promote digitalization of corporate reporting infrastructure to improve disclosure quality.
📄 Abstract（原文）
Integrated Reporting (IR) aims to present a holistic view of value creation by combining financial and non-financial information, including sustainability and ESG indicators. However, during the COVID-19 pandemic, companies in Saudi Arabia faced challenges related to delays in disclosure, limited transparency in non-financial information, and difficulties in providing timely and integrated reports due to operational disruptions and remote reporting systems. This study examines the impact of digital transformation on integrated reporting quality, the influence of pre- vs. post-COVID conditions, and the moderating effect of COVID-19 on the relationship between digital transformation and IR quality. Using a quantitative longitudinal approach, panel data from firms listed on the Saudi Stock Exchange (Tadawul) were analyzed using Stata over the periods before and after the pandemic (2018–2019 vs. 2020–2021/2022). The results reveal that digital transformation significantly improves IR quality, IR quality differs significantly between the pre- and post-COVID periods, and COVID-19 strengthens the relationship between digital transformation and IR quality. These findings highlight the importance of advanced digital technologies to enhance transparency, speed, and reliability in corporate reporting.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.48161/qaj.v6n1a2156first seen 2026-05-14 22:33:48
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