{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,3,26]],"date-time":"2026-03-26T07:25:50Z","timestamp":1774509950549,"version":"3.50.1"},"reference-count":87,"publisher":"Emerald","issue":"4","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2021,8,3]]},"abstract":"<jats:sec>\n                  <jats:title>Purpose<\/jats:title>\n                  <jats:p>Prior literature proposes that integrated reporting (IR) drives integrated thinking (IT), enabling an organisation to create value for stakeholders in both quantitative (economic performance) and qualitative manners (beyond financially-oriented information). Fraud triangle theory also predicts that earnings manipulation may also affect the creation of value. Thus, this study seeks to provide empirical evidence on the relationship between IT, earnings manipulation and value creation.<\/jats:p>\n               <\/jats:sec>\n               <jats:sec>\n                  <jats:title>Design\/methodology\/approach<\/jats:title>\n                  <jats:p>This data sample comprises of 497 observations from 2014 to 2018 of the top 100 market capitalisation of Malaysian public listed companies (PLCs) in Bursa Malaysia. This study used an index score for IT variable and Beneish\u2019s M-score as a proxy to detect earnings manipulations and to classify the companies into non-manipulators and manipulator companies. Value creation measurements consist of four variables under shareholder's value creation and one variable represents value creation through innovation.<\/jats:p>\n               <\/jats:sec>\n               <jats:sec>\n                  <jats:title>Findings<\/jats:title>\n                  <jats:p>The findings show that IT is significantly related to value creation, whereas earnings manipulation had no significant relationship with value creation except for value creation measured using Tobin's Q ratio. The alarming finding is that a fraud predictor, namely earning manipulation, measured by Beneish-M, is not a predictor of whether companies are creating better or less value.<\/jats:p>\n               <\/jats:sec>\n               <jats:sec>\n                  <jats:title>Originality\/value<\/jats:title>\n                  <jats:p>This study is among the early literature that provides empirical evidence of the relationship between IT and value creation. Furthermore, this paper adds to look at the association of earning manipulation and value creation.<\/jats:p>\n               <\/jats:sec>","DOI":"10.1108\/bpmj-06-2020-0261","type":"journal-article","created":{"date-parts":[[2021,4,28]],"date-time":"2021-04-28T01:41:06Z","timestamp":1619574066000},"page":"1179-1199","source":"Crossref","is-referenced-by-count":10,"title":["RETRACTED: Integrated thinking, earnings manipulation and value creation: Malaysian empirical evidence"],"prefix":"10.1108","volume":"27","author":[{"ORCID":"https:\/\/orcid.org\/0000-0002-8111-3458","authenticated-orcid":false,"given":"Nor Farizal","family":"Mohammed","sequence":"first","affiliation":[{"name":"Universiti Teknologi MARA Accounting Research Institute, , Shah Alam,","place":["Malaysia"]}]},{"ORCID":"https:\/\/orcid.org\/0000-0001-5211-6249","authenticated-orcid":false,"given":"Nor Aqilah","family":"Sutainim","sequence":"additional","affiliation":[{"name":"Universiti Teknologi MARA Accounting Research Institute, , Shah Alam,","place":["Malaysia"]}]},{"given":"Md. Shafiqul","family":"Islam","sequence":"additional","affiliation":[{"name":"East West University Department of Business Administration, , Dhaka,","place":["Bangladesh"]}]},{"given":"Norhayati","family":"Mohamed","sequence":"additional","affiliation":[{"name":"Universiti Teknologi MARA Accounting Research Institute, , Shah Alam,","place":["Malaysia"]}]}],"member":"140","published-online":{"date-parts":[[2021,4,29]]},"reference":[{"issue":"4","key":"2025091112262264600_ref001","doi-asserted-by":"publisher","first-page":"906","DOI":"10.1108\/AAAJ-04-2016-2529","article-title":"Conceptualising the contemporary corporate value creation process","volume":"30","author":"Adams","year":"2017","journal-title":"Accounting, Auditing and Accountability Journal"},{"issue":"3","key":"2025091112262264600_ref002","doi-asserted-by":"publisher","first-page":"292","DOI":"10.1111\/j.1835-2561.2011.00143.x","article-title":"Integrated reporting: an opportunity for Australia's not-for-profit sector","volume":"21","author":"Adams","year":"2011","journal-title":"Australian Accounting Review"},{"issue":"1","key":"2025091112262264600_ref003","doi-asserted-by":"publisher","first-page":"126","DOI":"10.1108\/SAMPJ-02-2018-0043","article-title":"Integrated reporting: perspectives of corporate report preparers and other stakeholders","volume":"10","author":"Adhariani","year":"2019","journal-title":"Sustainability Accounting, Management and Policy Journal"},{"issue":"1","key":"2025091112262264600_ref004","first-page":"59","article-title":"Detection and analysis of probable earnings manipulation by firms in a developing country","volume":"9","author":"Ahmed","year":"2016","journal-title":"Asian Journal of Business and Accounting"},{"issue":"2","key":"2025091112262264600_ref005","doi-asserted-by":"publisher","first-page":"45","DOI":"10.1353\/jda.2017.0030","article-title":"The effect of earnings quality on the predictbaility of accruals and cash flow models in forcasting future cash flows","volume":"51","author":"Al-Attar","year":"2017","journal-title":"The Journal of Developing Areas"},{"issue":"5","key":"2025091112262264600_ref006","doi-asserted-by":"publisher","first-page":"1435","DOI":"10.1108\/AAAJ-08-2016-2680","article-title":"IT leading to IR: case study insights from a global player","volume":"31","author":"Al-Htaybat","year":"2018","journal-title":"Accounting, Auditing and Accountability Journal"},{"issue":"1-2","key":"2025091112262264600_ref007","doi-asserted-by":"crossref","first-page":"238","DOI":"10.1016\/j.jacceco.2007.01.006","article-title":"Corporate disclosures by family firms","volume":"44","author":"Ali","year":"2007","journal-title":"Journal of Accounting and Economics"},{"key":"2025091112262264600_ref008","first-page":"726","article-title":"Fraud detection\u202f: Benford' s law vs Beneish model","author":"Aris","year":"2013"},{"issue":"2","key":"2025091112262264600_ref009","doi-asserted-by":"crossref","first-page":"57","DOI":"10.2469\/faj.v69.n2.1","article-title":"Earnings manipulation and expected returns","volume":"69","author":"Beneish","year":"2013","journal-title":"Financial Analysts Journal"},{"issue":"5","key":"2025091112262264600_ref010","doi-asserted-by":"crossref","first-page":"24","DOI":"10.2469\/faj.v55.n5.2296","article-title":"The detection of earnings manipulation","volume":"55","author":"Beneish","year":"1999","journal-title":"Financial Analysts Journal"},{"issue":"1","key":"2025091112262264600_ref011","doi-asserted-by":"publisher","first-page":"162","DOI":"10.1108\/SAMPJ-12-2018-0343","article-title":"Materiality analysis in sustainability and integrated reports","volume":"11","author":"Beske","year":"2019","journal-title":"Sustainability Accounting, Management and Policy Journal"},{"issue":"4","key":"2025091112262264600_ref012","doi-asserted-by":"crossref","first-page":"59","DOI":"10.2308\/acch-52167","article-title":"Real earnings management by benchmark-beating firms\u202f: implications for future profitability","volume":"32","author":"Beyer","year":"2018","journal-title":"Accounting Horizons"},{"issue":"3","key":"2025091112262264600_ref013","doi-asserted-by":"crossref","first-page":"301","DOI":"10.1016\/S0165-4101(98)00010-X","article-title":"Does EVA \u25a1 beat earnings\u202f? 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